所得税会计方法探讨

Probes to the Accounting Method for Income Tax

所得税会计方法采用了应付税款和纳税影响会计法两种 ,当企业同时出现永久性差异和时间性差异时 ,能够选择其中任何一种方法 ,正确进行所得税会计的处理。

The income tax accounting method uses both the tax payable method and tax influencing accounting method. When an enterprise faces the permanent differences and time differences, the choice of either one of the methods can help with the accounting treatment.