由于会计制度与税法之间存在差异,导致税前会计利润与应纳税所得之间存在差异。所得税会计正是研究如何处理这些差异的会计理论和方法。本文通过研究《企业会计准则第18号———所得税》及有关所得税会计的文献资料,谈谈对所得税会计的理解。1《企业会计准则第18号———所得税 Due to the differences between the accounting system and the tax law, there is a difference between pre-tax accounting profit and taxable income. Income tax accounting is the accounting theory and method of studying how to deal with these differences. This article through the study of “Accounting Standards for Enterprises No. 18 --- Income Taxes” and the literature on income tax accounting, to talk about the understanding of income tax accounting. 1 "Accounting Standards for Business Enterprises No. 18 --- Income Taxes