新会计准则规定所得税会计处理采用资产负债表债务法,确立了会计利润与应税所得的适当分离,明确了暂时性差异的概念,与旧准则相比更完整、更规范、更符合现代会计理论和原则。 The new accounting standards for income tax accounting treatment using the balance sheet liability method, the accounting profits and taxable income established the appropriate separation, the concept of a clear temporary differences, compared with the old standard is more complete, more standardized and more in line with modern accounting theory And the principle.