一、问题的提出《企业会计准则第18号—所得税》确定了两种差异需要进行纳税调整:一是对暂时性差异进行纳税调整。即对企业资产或负债的账面价值与其计税基础之间的差额进行纳税调整,并通过“递延所得税资产”或“递延所得税负债”科目进行核算。二是对永久性差异进行纳税调整。即对企业按会计准则对收入、费用等会计项目的确认范围和税法规定不 First, the issue raised “Accounting Standards for Business Enterprises No. 18 - Income Tax” identified two differences need to be adjusted tax: First, the temporary differences in tax adjustments. That is, the difference between the book value of the assets or liabilities of the enterprise and its tax base shall be subject to tax adjustment and shall be accounted for through the “Deferred Income Tax Asset” or “Deferred Income Tax Liability” account. The second is to make permanent adjustments to the tax adjustment. That is, according to accounting standards for business income, expenses and other accounting items to confirm the scope and tax laws and regulations