论所得税会计处理的选择与运用

The Choice and Application of Accounting Treatment to Income Tax

所得税的会计处理受许多因素的影响:一是所得税法与会计产生差异的原因;二是会计集群性以及制度和经济背景对所得税会计处理的影响。在人们对永久性差异会计处理已经达成基本共识的前提下,对暂时性差异会计处理的选择与运用就显得十分重要了。

Many factors affect accounting treatment to income tax.Firstly,there is a difference between income tax law and accounting.Secondly,accounting system and economic background may also affect accounting treatment.Now we have already reached agreement on permanent difference,it is very important for us to choose and apply temporary difference.