内容摘要：
在新的《企业会计准则第18号——所得税》颁布前，我国没有所得税会计准则，只有《企业所得税会计处理的暂行规定》和《企业会计准则——所得税会计（征求意见稿）》，企业主要按照2001年颁布的《企业会计制度》的有关规定执行。本文在对新旧所得税会计准则立法角度、相关内容的比较分析后，举例说明资产负债表债务法下所得税的具体处理办法。
关键词：所得税会计准则 暂时性差异 资产负债表债务法
abstract:there have been no specific accounting standards for income tax before the promulgation of ‘accounting standard for business enterprises no.18: income tax’. previously, enterprises’ practice had been primarily based on relevant provisions in the ‘interim provisions on accounting treatments for enterprise income tax’ and ‘accounting standards for enterprises: accounting treatments for income tax (consultative draft) ’, and especially the ‘enterprise accounting system’ after 2001. ?based on a comparison of legislative considerations and relevant provisions in the new and the former accounting standards for income tax, this paper illustrates the accounting treatments for income tax under the debt approach to balance sheet.