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所得税会计是一门以所得税法令、规定为准绳,会计技术为工具,归集企业各项交易活动的合法凭证,加以记录、整理、分类、汇总,在年度终了加以结算、编报、完纳企业所得税的专门会计。在多数西方国家,均有所得税会计准则,所得税会计已成为一门独立于企业财务会计之外的专门会计。国际会计准则委员会为协调各国的所得税会计处理也曾颁布了《国际会计准则12—所得税会计》,而在我国,所得税会计尚水成为一门独立的专业会计。本文以我国建立所得税会计的问题提出个人浅见。
Income tax accounting is a income tax law, the provisions of the standard, accounting techniques as a tool to collect the legitimate documents of the business transactions, to be recorded, sorted, classified, summary, to be settled at the end of the year, Specialized income tax accounting. In most western countries, there are income tax accounting standards, income tax accounting has become a specialized accounting independent of corporate financial accounting. IASC also promulgated IAS 12 - Income Tax Accounting in order to coordinate the income tax accounting treatment of all countries, while in our country, income tax accounting Shang Shui has become an independent professional accounting. This article puts forward my personal opinions on the issue of establishing income tax accounting in our country.