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文章简要阐述了所得税会计的概念,从资产与负债的计税依据、暂时性差异、企业所得税汇算清缴等方面,分析了所得税会计在财务工作中的重要性。
The article briefly elaborates the concept of income tax accounting, and analyzes the importance of income tax accounting in the financial work from the aspects of the tax base of assets and liabilities, temporary differences and the settlement and payment of enterprise income tax.