企业损益表中的“所得税”项目，是根据财政部（94）财会字第25号《关于印发＜企业所得税会计处理的暂行规定＞的通知》（以下简称《规定》）设置的。对于“所得税”项目的差额应如何计算，应该说《规定》已经讲得很清楚了。尽管《规定》已经实施三年多，但据笔者对企业财会人 The “income tax” item in the statement of profit or loss is set in accordance with the “Notice on Printing and Distributing the Interim Provisions on Accounting Treatment of Enterprise Income Tax” (Cai Kuai Zi No. 25) issued by the Ministry of Finance (94) (hereinafter referred to as the “Regulations”). As to how the difference between “income tax” items should be calculated, it should be said that the “Regulations” have made it very clear. Although the “provisions” have been implemented for more than three years, but according to the author of the enterprise accounting people