新税法的会计处理第二讲企业所得税的会计处理（二）贾丛民三、如何按“纳税影响会计法”进行所得税会计处理纳税影响会计法是将本期会计所得与课税所得之间的时间性差异造成的影响纳税的金额，递延和分配到以后各期，纳税影响会计法又可具体分为“递延法”和“债务法”。... Accounting treatment of the new tax law Lecture on Enterprise Income Tax Accounting (two) Jia Congmin Third, how to “tax impact accounting method” income tax accounting treatment Tax effect Accounting method is the current accounting income and tax time between Differences affect the amount of tax paid, deferred and assigned to the subsequent periods, tax impact accounting can be specifically divided into “deferred law” and “debt law.” ...