2006年2月财政部颁布的新《企业会计准则第18号——所得税》将企业所得税的核算方法由原准则的应付税款法和纳税影响会计法改为资产负债表债务法,从表面上看只是所得税费用核算方法的改变,而纠其实质却是我国会计理念的一次重大变革——从收入费用观到资产负债观的转变。 The new Accounting Standard for Business Enterprises No. 18 - Income Tax issued by the Ministry of Finance in February 2006 changed the method of accounting for corporate income tax from the tax principle of payable tax law and tax impact accounting method of the original standard to the balance sheet liability method, Seeing only the change in the method of accounting for income tax costs, and correcting the essence of it is a major change in the concept of accounting in our country - from the view of income and expense to the view of assets and liabilities.