所得税会计实施中新旧制度转换的探讨

The Discussion about Transform on New and Old System in Income Tax

《企业会计准则第18号一所得税》（简称新准则）颁布实施后，必然有许多企业的所得税会计处理方法从应付税款法或递延法改为资产负债表债务法。因此，这就需要企业按照新准则的要求采用追溯调整法重新梳理所得税费用，重新计算并调整“递延税款”等科目的帐面价值如何进行调整呢？本文在此就这些问题进行探讨。

After the 《Enterprise Accountant Criterion 18th-Income tax》 （is called new criterion） promulgated, many enterprises＇ income tax accountant handling method will be changed from payable tax or overextends to the property debt. Therefore, according to the new criterion, the enterprises have to re-count their income tax and re-adjust the expense of income tax and their accounts value. How to carry out it？ This article will answer the question here.