一、新所得税准则对石油企业的影响(一)加大了石油企业所得税会计处理的难度。新所得税准则规定采用资产负债表债务法计算所得税,对习惯采用应付税款法的广大会计工作者而言,是一个挑战。另外,新所得税准则中没有对永久性差异及其处理方法进行 First, the impact of new income tax guidelines on the oil business (A) to increase the oil business income tax accounting treatment more difficult. The new income tax rules require the use of balance sheet debt method to calculate income tax, customary to adopt tax law to deal with the majority of accounting workers, is a challenge. In addition, the new income tax guidelines do not address permanent differences and how they are handled