纳税影响会计法下 ,在所得税税率变动或开征新税年份处理方面 ,债务法是将应纳税所得额乘以新税率记入“应交税金———应交所得税”科目 ,本年时间性差异乘以新税率减去以前年度累计时间性差异与新旧税率差的积 ,记入“递延税款”科目 ,“所得税”科目的金额根据两者之差确定 Under the tax impact accounting method, in the income tax rate changes or the introduction of new tax year processing, debt law is the taxable income multiplied by the new tax rate “tax payable --- income tax payable” subjects, the current year difference Multiplied by the new tax rate minus the cumulative difference between the previous year and the old and the new tax rate, credited to the “deferred tax” subjects, “income tax” subject to determine the amount of the difference between the two