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本文首先分析了计算所得税时，会计利润与纳税所得之间的差异类型及产生原因，然后对处理所得税跨期摊配问题常用的方法作了较为详细的比较分析，指出债务法是最科学、最合理的方法。最后阐述了债务法在国际会计中的发展过程，指明我国会计实践上运用债务法存在的问题及产生问题的原因，并提出解决这个问题应采取的措施。
This paper firstly analyzes the types of differences between the accounting profits and the taxable income and the causes of the differences when calculating the income tax. Then, it compares and analyzes in detail the methods commonly used to deal with the cross-allocation of income tax, pointing out that the debt law is the most scientific and the most Reasonable method Finally, it elaborates the development of debt law in international accounting, points out the problems existing in the application of debt law in the accounting practice of our country and the reasons for the problems, and proposes the measures to be taken to solve this problem.