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《企业所得税会计处理的暂行规定》规定企业可以选用纳税影响会计法（具体包括递延法、债务法）和应付税款法来核算时间性差异影响的纳税金额。那么企业应当选择哪一种方法呢？本文对这三种方法进行了比较分析，获得如下结果：如果在时间性差额的发生期会计利润大于纳税所得，则应优先选用应付税款法；如果在时间性差额的发生期会计利润小于纳税所得，则应优先选用纳税影响会计法，而在纳税影响会计法中应当优先选用债务法。
The “Provisional Regulations on the Accounting Treatment of Corporate Income Taxes” stipulates that companies may choose to use the tax effect accounting method (including the deferred method and the debt method) and the tax payable method to calculate the tax amount affected by the time difference. So which method should the company choose? This article compares these three methods, and obtains the following results: If the accounting profit is greater than the taxable income in the occurrence period of the time difference, the payable tax method should be preferred; if the accounting profit is less than the tax payment in the occurrence period of the time difference When the income is obtained, the tax effect accounting method should be preferred, while the debt law should be used preferentially in the tax impact accounting method.