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所得税会计处理工作能够找出企业账目收益与计税基础之间的差异。在所得税会计准则中规定了如何确认、计算、记录企业所得税的各项工作内容。随着新所得税会计准则的实行,所得税会计处理工作发生了很大变化,这就导致企业在进行所得税会计处理工作时,出现了更多的问题。目前,亟待对我国所得税会计处理工作的现存问题加强研究,找出解决措施予以解决。
Income tax accounting can find out the difference between the business income and the tax base. In the income tax accounting standards set out how to confirm, calculate, record all kinds of work of enterprise income tax. With the implementation of the new income tax accounting standards, great changes have taken place in the accounting treatment of income tax, which has led to more problems for enterprises in the accounting treatment of income tax. At present, it is urgent to strengthen the research on the existing problems in the accounting treatment of income tax in our country and find out the solutions to solve them.