我国现行所得税会计准则采用资产负债表债务法,将资产负债的账面价值与计税基础的差额归属为暂时性差异,确认相应的递延所得税资产或所得税负债并计算所得税,新会计准则下,所得税会计逐渐与国际惯例趋同,对企业的发展和所得税会计核算必将产生重大影响。 China’s current income tax accounting standards using the balance sheet liability method, the book value of assets and liabilities and the tax basis of the difference is attributed to temporary differences, to confirm the corresponding deferred income tax assets or income tax liabilities and calculate income tax, the new accounting standards, income tax Accounting gradually converging with international practice, the development of enterprises and income tax accounting will certainly have a significant impact.