对所得税会计处理方法的理解

Understanding of the Income Tax Accounting Treatment Methods

简述了所得税会计产生的原因,指出会计利润与应税利润的分离产生了永久性差异和时间性差异,并对永久性差异与时间性差异的会计处理方法进行了初步探讨。

This paper briefly expounds the causes of the generation of the income tax accounting, points out that the separation of the accounting profit and the taxable profit generates the permanent difference and the temporary difference, and probes into the accounting treatment methods for the permanent difference and the temporary difference.