Enterprise should combine with tax payable method, deferred method and debt method to treat, then can reflect influence between income tax upon enterprise finance.

企业应将应付税款法、纳税影响法密切结合起来，实行“合三为一”的所得税会计综合处理方法，全面地反映所得税对企业财务的影响。

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The land value increment tax payable on such transfer may be accrued and deferred until the next transfer of such land by the transferee company.

其应缴纳之土地增值税准予记存，由继受公司于转换行为完成后之该项土地再移转时一并缴纳之；

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The land value increment tax payable on such transfer may be accrued and deferred until the next transfer of such land by the transferee company.

其应缴纳之土地增值税准予记存，由继受公司于转换行为完成后之该项土地再移转时一并缴纳之；

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