随着我国对外开放程度的加深,按照国际会计标准进行所得税确认和计量已成为必然的发展趋势.新的所得税会计准则要求采用资产负债表债务法进行所得税会计处理,体现了与国际标准的趋同.该文通过探讨暂时性差异在不同情形下的表现形式,阐释了资产负债表债务法的核心理念,进而论证新准则在所得税会计处理方面的重大进步.“,”As Chinese economy becomes more open to international business,it inevitably trends to recognize and measure the income tax according to the international accounting standard.The new income tax accounting standard requires that the debt method based on balance sheet should be used in income tax accounting,which is in conformance with the international standard.This paper illustrates the core concept of the debt method based on balance sheet by listing some types of temporary differences under different circumstances.It also aims to prove that the new accounting standards make a great progress in the income tax accounting.