企业所得税是我国财政税收的重头戏,2014年全国税收中有20.67%来自于企业所得税。在企业计算企业所得税应交税额时,存在着不同的计算方法,最重要的也是最常使用的就是应付税款法和纳税影响会计法,而这两种方法计算出来的当期税额又往往存在较大的差异。在本篇文章中,作者通过对两种计算方法认真分析,得出分析两类方法的异同点,探讨两类方法实际适用于什么类型的企业,浅析影响企业选择不同所得税处理方法的因素。 Corporate income tax is the highlight of China’s fiscal revenue. In 2014, 20.67% of national revenue came from corporate income tax. There are different calculation methods for enterprises to calculate the amount of corporate income tax payable, the most important and most commonly used is to deal with the tax law and tax impact accounting method, and the current tax calculated by these two methods often exist more Big difference. In this article, through careful analysis of the two calculation methods, the author draws an analysis of similarities and differences between the two types of methods, and explores the two types of companies actually applicable to what type of enterprises, analysis of factors that affect the enterprise to choose a different income tax treatment.