我国经济的发展要求财务会计的管理进行进一步的革新,以适应时代的发展。而新准则下的所得税会计应势而出,对我国的所得税会计影响重大。本文正是对新准则之下所得税会计实行的意义,以及其与旧准则下的所得税会计的优劣比较,进行论述。 The development of our country’s economy requires that the management of financial accounting be further renovated in order to adapt to the development of the times. The income tax accounting under the new standard out of the situation, the impact of China’s income tax accounting significant. This article is about the significance of the income tax accounting under the new standard and its comparison with the pros and cons of income tax accounting under the old standard.