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随着经济快速发展,会计制度和税收法规不断健全,我国所得税会计日趋完善,但仍存在一些不足之处亟待解决。本文回顾了我国所得税会计的发展历史,分析了目前所得税会计存在的问题,并提出相应的对策和建议。
With the rapid economic development, the accounting system and tax laws and regulations continue to improve, our income tax accounting is perfect, but there are still some shortcomings to be solved. This paper reviews the history of the development of China’s income tax accounting, analyzes the problems existing in current income tax accounting, and puts forward corresponding countermeasures and suggestions.