问:如何理解纳税调整、怎样进行会计处理? 答:企业财会制度改革后、对企业如何交纳、计算所得税,财政部以(94)财会字第25号文印发了“企业所得税会计处理的暂行规定”。这个文件中规定了由于税前会计利润与纳税所得之间,因计算口经不同产生的永久性差异,使用应付税款法进行会计核算;因计算时期不同产生的时间性差异、使用纳税影响会计法进行会计核算。从目前税法规定看,企业的纳税调整基本 Q: How to understand the tax adjustment and how to handle the accounting? Answer: After the reform of the accounting system of the enterprise, how the company pays and calculates the income tax, the Ministry of Finance issued the “Accounting System for Enterprise Income Tax Accounting” in No. 25 (94) Caishuizi. Provisions." This document stipulates that because of the permanent difference between the pre-tax accounting profits and the taxable income due to different calculations, the taxation method should be adopted for accounting; the time difference due to different calculation periods and the use of tax impact accounting The law performs accounting. Judging from the current tax regulations, the basic tax adjustment of enterprises