2006年财政部发布的《企业会计准则第18号———所得税》(以下简称新准则)与原所得税准则比较,所得税的核算要求和会计处理发生了很大变化。本文首先从理论上阐述新旧准则关于所得税会计方法、亏损处理、减值确认、所得税披露及会计科目的差异,并结合实例分析所得税的会计处理? Compared with the original income tax standard of “Accounting Standard for Business Enterprises No. 18 --- Income Tax” issued by the Ministry of Finance in 2006 (hereinafter referred to as the “new standard”), the accounting requirements and accounting treatment of income tax have undergone great changes. In this paper, firstly, the new and old standards are elaborated theoretically on the accounting methods of income tax, loss treatment, recognition of impairment, income tax disclosure and differences in accounting subjects, and an example analysis of the accounting treatment of income tax?