所得税会计在我国产生较晚,完整统一的所得税会计理论尚未建立起来,所得税会计实践也有待进一步规范和统一。在会计收益与纳税所得之间的差异不断扩大的情况下,制定和运用适合我国国情的所得税会计准则,具有重大的现实意义与理论意义。 Income tax accounting in our country later, a unified income tax accounting theory has not been established, income tax accounting practices have yet to be further standardized and unified. Under the circumstance that the difference between accounting income and tax payment keeps expanding, it is of great realistic and theoretical significance to formulate and apply the income tax accounting standard that suits our national conditions.