企业会计准则第×号─—所得税会计（征求意见稿）引言１．本准则涉及企业所得税的会计核算和会计报表揭示。包括：（１）确定某一会计期间的所得税费用（或利益）的金额；（２）确定某一会计期间的交易或其他事项所产生的应付所得税；（３）确认和计量某一会计期间交易或... Accounting Standard for Business Enterprise No. × ── Income Tax Accounting (Exposure Draft) Introduction 1. This standard covers the accounting of enterprise income tax and the disclosure of accounting statements. Including: (1) determining the amount of income tax expense (or interest) for a particular accounting period; (2) determining the income tax payable arising from a transaction or other event in a given accounting period; (3) identifying and measuring the transaction for a given accounting period or...