按照新的企业会计准则,企业应采用资产负债表债务法进行所得税会计处理。本文分析了在资产负债表债务法下当企业的会计政策发生变更并对其采用追溯调整法进行会计处理时有关的所得税影响数与递延所得税负债(或资产)的关系,并阐明了相应的会计处理方法。 According to the new Accounting Standards for Business Enterprises, the enterprise shall adopt the balance sheet liability method to conduct income tax accounting treatment. This paper analyzes the relationship between the impact of income tax and the deferred income tax liability (or asset) when the accounting policy of the enterprise is changed under the balance sheet liability method and the accounting treatment is conducted by retrospective adjustment method, and the corresponding Accounting methods.