本文根据新税法(《中华人民共和国企业所得税法》)对企业收入、费用的规范,结合新《企业会计准则第18号——所得税》等具体会计准则探讨企业在进行纳税申报及会计处理时如何甄别暂时性差异,包括应纳税暂时性差异和可抵扣暂时性差异,并根据应纳税暂时性差异和可抵扣暂时性差异产生的情况一一列举,以期读者能够在会计工作中有所裨益。 This article based on the new tax law (“People’s Republic of China Enterprise Income Tax Law”) of corporate income and expenses of the standard, combined with the new “Accounting Standards for Enterprises No. 18 - Income Tax” and other specific accounting standards for enterprises in tax returns and accounting treatment how Identify temporary differences, including taxable temporary differences and deductible temporary differences, and based on the taxable temporary differences and deductible temporary differences arising from one by one list, in order to readers can benefit from the accounting work .