由于会计制度与税法在收入的确认和计量原则不同,从而导致按照会计制度计算的税前利润与按照税法规定计算的应税所得之间产生差异,即永久性差异和时间性差异。企业会计准则第18号—所得税要求对时间性差异企业一律采用资产负债表债务法核算递延所得税。由于小企业的现状及会计 Because of differences in recognition and measurement of income between accounting systems and tax laws, there are differences between pre-tax profits calculated according to the accounting system and taxable income calculated in accordance with the tax laws, ie, permanent differences and temporal differences. Accounting Standards for Business Enterprises No. 18 - Income Tax Requirements Deferred income tax shall be calculated on the basis of the balance sheet liability method with respect to enterprises with time differences. Due to the status of small businesses and accounting