摘要:财务会计与税收会计下的所得税费用核算存在差异，处理这部分差异便有不同的处理方法，包括应付税款法和纳税影响会计法以及纳税影响会计法下的递延法和债务法，债务法又可分为利润表债务法和资产负债表法，应付税款法下所得税费用的依据主要是税法上的核算，不确认时间性差异和暂时性差异，而纳税影响会计法下的递延法则是把时间性差异作为递延税款记录，不确认为实际意义上的资产或负债，债务法则是把时间性作为一项资产或负债确认，递延和分配到以后各期的核算方法。利润表债务法侧重于收入费用，资产负债表侧重于企业资产负债情况。

　　　本文采用图表分析法和归纳总结法，应用会计理论知识，对企业所得税会计核算方法进行总结分析，得出资产负债表债务法是会计核算的较优方法的结论。最后，针对我国企业会计环境存在的一些问题，提出笔者的一些建议，以期进一步完善我国企业会计环境，使其更快更好的发展。

关键词：应付税款法，递延法，利润表债务法，资产负债表法

Abstract:Financial accounting and tax accounting income tax accounting differences exist, this part of the difference is the different processing methods, including cope with the tax law and accounting impact of the tax law and accounting impact of the tax law under the deferred method and debt, the debt law can be divided into the income statement liability method and balance sheet method, deal with the tax law income tax expenses is on the basis of tax accounting, do not confirm the time difference and temporary difference, and accounting impact of the tax law under the law of the time difference is deferred as deferred tax records, is not recognized as a real sense of equity or debt, debt law is put in time as a assets or liabilities, deferred and assigned to the subsequent periods of accounting method. The income statement liability method focuses on the income and cost, the balance sheet to focus on enterprise assets and liabilities.

　　　The present stage our country enterprise accounting environment has some problems, including the internal environment and the external environment influence, recommendations are made against the existing problems, further consummates our country enterprise accounting environment, make its are faster better progress.

　　　This paper uses the graph analysis method and inductive method, the application of accounting theory knowledge, to the enterprise income tax accounting method to undertake summing up an analysis, reach balance sheet debt method of accounting is the better method conclusion. Finally, in view of our country enterprise accounting environment problems, the author puts forward some suggestions, in order to further improve China's accounting environment, make its are faster better progress.

Key words: tax payable method, deferred method, income statement liability method, debt method of balance sheet.

　　所得税会计是核算会计收益和应税所得之间的差异，为企业提供与决策有用的信息为目标的程序。所得税会计性质问题历史上存在两种观点，即收益分配观和费用观，费用化计量又因采用权责发生制收或收付实现制而不同。 因税法计算的应纳税所得额依据的应税收益与会计确认的会计收益之间的差异又可分为永久性差异和暂时性差异。本文将通过不同所得税会计问题处理的对比分析研究企业适用的方法，并针对我国会计环境存在的问题提出建议。