摘要
随着会计制度改革的不断深入 ,会计与税法的分离日趋明显 ,而二者在历史及现实上的联系又必然促使二者的有机协调。递延税款账户恰恰是会计与税法的巧妙接口 ,其应用范围完全可以突破现有所得税会计模式而用以协调因与税法规定不一致而造成的任何可能税种的纳税负担在时间确认上的差异。
The deferal taxes account is the wonderful interface between accounting and tax law.The present paper points out that it can be utilized to coordinate the time-assuring differences made due to the tax bearing imposed by any possible tax catologue.
