企业所得税的会计处理文／郑雄图／克峰企业所得税的会计处理方法主要有应付税款法和纳税影响会计法两种，目前世界上采用应付税款法的国家居多。我国１９９６年６月发布的《企业所得税会计处理的规定》（以下简称《规定》）中允许企业任意选择会计处理方法。尽管我国企业... Accounting treatment of enterprise income tax / Zheng Xiong / Ke Feng Corporate income tax accounting treatment mainly tax payable law and tax accounting impact of two, the current tax payable in the world most countries. China’s June 1996 release of “Accounting Regulations on Enterprise Income Tax” (hereinafter referred to as the “provisions”) allows enterprises to arbitrarily choose accounting methods. Although our business ...