2006年财政部颁布了新的《企业会计准则》,其中规定对所得税的会计处理应采用资产负债表债务法。新《准则》更好地适应了我国所得税会计理论和实务的发展要求,实现了与国际惯例的接轨,客观公允地反映了企业资产负债状况。资产负债表债务法的理论基础是业主权益理论和资产负债观。业主权益理论和资产负债观是根据产生暂时性差异的原因以及对资 In 2006, the Ministry of Finance promulgated a new “Accounting Standard for Business Enterprises,” which stipulated that the accounting treatment of income tax should adopt the balance sheet liability method. The new “Guidelines” to better adapt to China’s income tax accounting theory and practice of the development requirements, to achieve convergence with international practice, an objective and fair reflection of the assets and liabilities of enterprises. The theoretical basis of the debt method of the balance sheet is the theory of owners’ equity and the view of assets and liabilities. Owners’ equity theory and the concept of assets and liabilities are based on the reasons for the temporary differences and the funding