一、对所得税会计的基本认识所得税会计是在处理国家与企业的分配关系时,规范企业会计的一种专门技术方法,即研究如何处理会计所得(会计收益)与应税所得(应税收益)之间差异及相关会计事务的会计理论的方法体系。它以所得为中心,以会计方法为工具,以与税法相协调为目的,将会计所得和应税所得合二为一的一种会计程序。会计是从客观公正的角度出发,对其所规范的对象(通常表现为企业经营过程中的资金运动)进行真实的记录和反映。它遵循会计科学性的内在要求,依照配比原则、收入实现原则、应 First, the basic understanding of income tax accounting Income tax accounting is to deal with the distribution relationship between the state and the enterprise to regulate a specialized technical method, that is, how to deal with accounting income (accounting income) and taxable income (taxable income) The difference between the accounting theory and the related accounting services. It takes the income as the center, the accounting method as a tool, and the tax law for the purpose of reconciliation between the accounting income and taxable income as an accounting procedure. Accounting from an objective and fair point of view, accounting for its normative objects (usually manifested in the business process of fund movement) to make a true record and reflect. It follows the inherent requirements of accounting science, according to the matching principle, the principle of revenue realization, should be