一、《企业会计制度》的实施对应税收益的影响由于《企业会计制度》要满足不同行业、不同地域的企业会计核算需要,所以对会计处理方法的规定具有灵活多样性。可以肯定,《企业会计制度》的全面实施必然会加大时间性差异,对中小企业所得税会计将产生重大影响,主要表现在以下几个方面: First, the impact of the implementation of “Enterprise Accounting System” on tax benefits As the “Enterprise Accounting System” to meet the needs of different industries, different regions of the accounting needs of enterprises, so the provisions of the accounting treatment methods with flexibility and diversity. To be sure, the full implementation of the “Enterprise Accounting System” will inevitably increase the time difference and will have a significant impact on the income tax accounting of SMEs, mainly in the following aspects: