《中华人民共和国税收征收管理法》规定:“从事生产、经营的纳税人的财务、会计制度或财务会计处理办法与国务院财政、税务主管部门有关税收规定抵触的,应依照国务院或国务院财政、税务主管部门有关税收规定计算纳税。”这就带来了企业在申报交纳所得税时,应将会计利润调整为计税所得,即所得税会计问题。会计制度是对会计所规范的对象,从客观、公正的角度出发,以真实反映其财务状况和经营成果;而税收是从经营者必须依法纳税的角度出发,对其能据以纳税的所得征收税款,以维护国家的利益。因此,按照会计方 The “Law of the People’s Republic of China on the Administration of Tax Collection” stipulates: "The financial, accounting, or financial accounting methods of taxpayers engaged in production or business operations shall be inconsistent with the relevant taxation provisions of the financial and taxation authorities of the State Council. They shall be in accordance with the fiscal and taxation policies of the State Council or the State Council. Competent authorities are responsible for calculating and paying taxes in accordance with the tax rules.” This brings about the need for enterprises to adjust their accounting profits to taxable income when reporting income taxes, that is, the problem of income tax accounting. The accounting system is the object that the accounting institute regulates, and from the perspective of objectiveness and fairness, it truly reflects its financial status and operating results; and the taxation is based on the perspective that the operator must pay taxes according to law, and the taxable income can be levied on the taxable income. Taxes to safeguard the interests of the country. Therefore, according to accounting