工业企业是我们国家企业中的主干,无论从企业的规模来看,还是企业的产值占国家总产值的比例来看,我们都不能忽略工业企业在国民经济中的地位。作为这么重要的企业,其企业所得税的核算就成为很多人关注的问题,目前,我们关于工业企业所得税核算还存在很多问题,本文就这些问题给出了解决对策。 Industrial enterprises are the backbone of our national enterprises. Regardless of the scale of enterprises or the ratio of their output value to the total national output value, we can not ignore the status of industrial enterprises in the national economy. As such an important enterprise, its corporate income tax accounting has become a lot of people concerned about the issue, at present, we still have many problems on the income tax accounting of industrial enterprises, this paper gives a solution to these problems.