财政部下发了《企业会计准则第18号——所得税》对所得税的会计处理方法进行了相应的规范,与旧会计准则相比,会计重心由原来的以利润表为重心转向以资产负债表为重心,从而使所得税会计处理发生了重大变化。会计期间按会计制 The Ministry of Finance issued the “Accounting Standards for Business Enterprises No. 18 - Income Taxes” to regulate the accounting treatment of income tax. Compared with the old accounting standards, the accounting center of gravity shifted from the original profit statement to the balance sheet with the balance sheet as Center of gravity, so that the income tax accounting has undergone major changes. Accounting period by accounting system