财政部下发的《企业缴纳所得税有关会计处理的暂行规定》,对几种特殊业务没有涉及。为此,本文采用“纳税影响会计法”对这几项业务所涉及的所得税的会计处理加以说明。例:某企业某项固定资产按税法规定使用5年,会计上规定按2年提完折旧,该资产原值500万元(不考虑残值),该企业年实现利润300万元,所得税率33%,正常情况下的递延处理如下表: The “Provisional Regulations on Accounting Treatment of Enterprise Income Taxes” issued by the Ministry of Finance does not cover several special services. Therefore, this article uses the “tax impact accounting method” to explain the accounting treatment of the income tax involved in these several businesses. Example: A certain fixed asset of a company is used for 5 years according to the tax law, and the accounting provision stipulates that the depreciation is completed within 2 years. The original value of the asset is 5 million yuan (regardless of the salvage value). The annual profit of the enterprise is 3 million yuan, and the income tax rate is 33%, the deferred processing under normal circumstances is as follows: