纳税影响会计法是指企业确认时间性差异对所得税的影响金额，按照当期应交所得税和时间性差异对所得税影响金额的合计，确认为当期所得税费用的方法。在这种方法下，时间性差异对所得税的影响金额，递延和分配到以后各期。因此，纳税影响会计法的关键是如何合理地划分和界定时 Tax effect Accounting method refers to the amount that the enterprise confirms the impact of time difference on the income tax and is recognized as the current income tax expense based on the total amount of income tax impact on the income tax payable due to the current period. Under this approach, the timing difference affects the amount of income tax, deferred and assigned to future periods. Therefore, the tax accounting impact of the key is how to reasonably divide and define