财政部制定企业所得税会计处理的暂行规定（１９９４年１月１日起执行）鉴于企业按照会计规定计算的所得税前会计利润（以下简称“税前会计利润”）与按税收规定计算的应纳税所得额（以下简称。纳税所得”）之间由于计算口径或计算时间不同而产生差额，在缴纳所得税时，企... Since the Ministry of Finance formulated the Interim Provisions on Accounting Treatment of Enterprise Income Tax (implemented on January 1, 1994) In view of the pre-income accounting profit (hereinafter referred to as “pre-tax accounting profit”) calculated by the enterprise according to the accounting regulations and the taxable income (Hereinafter referred to as “taxpayer income”) due to different calculus calculation or calculation of the time difference between the income tax ...