我国财政部于１９９４年６月２９日颁布了《企业所得税会计处理暂行规定》（以下简称《暂行规定》），对所得税会计作了如下调整：第一，明确企业既可选用应付税款法，也可选用纳税影响会计法进行所得税核算。如果企业选用纳税影响会计法核算所得税，则有递延法和债务法两种方 The Ministry of Finance promulgated the “Interim Provisions on Accounting Treatment of Enterprise Income Tax” (hereinafter referred to as the “Interim Provisions”) on June 29, 1994, making the following adjustments to the income tax accounting: First, it is clearly stipulated that the enterprise can use either the tax payable law, Can also choose to use tax impact accounting method of income tax accounting. If companies choose to use tax accounting accounting income tax, there are two deferred and debt law