本文首先介绍所得税会计的成因,然后就所得税会计核算通过例题做具体解析,最后结合实际工作,提出企业关于所得税差异设置台帐的构想,以及关于企业自查所得税的建议。 This article first introduces the causes of income tax accounting, and then makes a concrete analysis of the income tax accounting by example. Finally, the author puts forward the conception of the enterprise setting up the accounting for the income tax difference and the suggestion about the enterprise self-examination income tax combined with the actual work.