一、所得税的会计处理方法所得税作为企业的一项费用支出，从会计学角度出发，存在着一个按收付实现制还是按权责发生制进行处理的问题，基于此，理论上形成了两种主要的处理方法：应付税款法与纳税影响会计法。而可供选择的纳税影响会计法又包括递延法和负债法。（一）应... First, the income tax accounting treatment Income tax as an enterprise expenses, from the accounting point of view, there is a cash basis or accrual system for processing issues, based on this, in theory, the formation of two The main approach: tax payable tax law and impact of accounting. The taxable alternative accounting methods include deferred and liability methods. (A) should ...