所得税会计,研究税前会计利润与应纳税所得额之间差异的会计处理,其目的是核算应交所得税和所得税费用。《企业会计准则第18号——所得税》规定企业应采用资产负债表债 Income tax accounting, accounting treatment of differences between pre-tax accounting profit and taxable income, the purpose is to account for income tax and income tax payable. Accounting Standard for Business Enterprises No. 18 - Income Tax provides that enterprises should adopt balance sheet debt