2006年2月,财政部下发了《企业会计准则——所得税》,新准则与旧规范比较,从会计理论到会计方法都有了很大变化,真正体现了会计的真实、公允原则。实现了与国际通行做法的接轨,指明了中国所得税会计准则的发展趋势本。文通过对相关概念、所得税计算方法、账户设置、会计确认及计量等方面的对比,对所得税会计准则进行了比较全面的解析并对有关规定提出了自己的看法。 In February 2006, the Ministry of Finance issued the “Accounting Standards for Business Enterprises - Income Taxes”. Compared with the old norms, the new standards have greatly changed from accounting theory to accounting methods, which truly reflects the true and fair accounting principles. Realized the convergence with the international practice, indicating the development trend of China’s income tax accounting standards. By comparing the concept, income tax calculation method, account setting, accounting confirmation and measurement, the article analyzes the income tax accounting standards more comprehensively and puts forward their own views on the relevant provisions.