《企业会计准则第18号一所得税》规定,企业应当采用资产负债表债务法进行所得税会计处理,即比较资产负债表上列示的资产、负债的账面价值与按照税法确定的计税基础,二者的差异,判断其性质,属于应纳税暂时性差异的,除了准则规定的特 According to the “Accounting Standards for Business Enterprises No. 18 Income Tax”, enterprises should use the balance sheet liability method to conduct income tax accounting treatment, that is, compare the book value of the assets and liabilities listed in the balance sheet with the tax base determined in accordance with the tax law, The differences, to determine its nature, belong to the taxable temporary differences, except for the provisions of the guidelines