随着国家会计准则及所得税法的逐渐完善,对于社会各领域经济事项的处理也越发明朗。但从现实来看,会计与所得税是两种处理思路,各自的目标不同,且代表的主体也因情况不同而不同,两者需要协调发展,共同促进来维护国家实体经济的有序运行。本文就从所得税处理方法的角度来分析会计准则与所得税法律之间的关系,为实践提供合理化的解释与参照。 With the gradual improvement of the national accounting standards and income tax laws, the handling of economic issues in all fields of society has become clearer. However, from a practical point of view, accounting and income tax are two kinds of treatment ideas, each with different goals, and the main body of the representative also varies from situation to situation. Both need coordinated development and jointly promote the maintenance of the orderly operation of the national real economy. This article analyzes the relationship between accounting standards and income tax law from the perspective of the method of income tax treatment to provide rational explanation and reference for practice.