新《企业会计准则第18号——所得税》规定以资产负债表债务法作为所得税会计处理的唯一方法。本文对新所得税准则“暂时性差异”的含义及属性等进行分析,以解析新所得税准则的理论基础与账务处理方法 The new Accounting Standard for Business Enterprises No. 18 - Income Tax provides the only method of accounting for income tax based on the balance sheet liability method. This article analyzes the meaning and attributes of the new income tax standard “temporary differences ” so as to resolve the theoretical basis and accounting method of new income tax standards