所得税会计是研究如何处理按照会计准则计算的税前会计利润与按照税法计算的应税所得之间差异的会计理论和方法。在我国所得税会计不断完善的时期，本文对美国有关所得税会计处理、补亏等内容进行研究，以期对我国有所借鉴。 一、中美所得税会计发展过程 在我国，８０年代～１ Income tax accounting is an accounting theory and method that studies how to deal with the difference between pre-tax accounting profit calculated according to accounting standards and taxable income calculated according to the tax law. In the period when the income tax accounting of our country is unceasingly perfecting, this article carries on the research to the USA about the accounting treatment of the income tax and compensates for the deficit, so as to learn from our country. First, the accounting development process of China-US income tax in our country, 80’s ~ 1