所得税会计是我国税务会计的一个重要分支,近年来,随着我国税制改革的不断深化和会计职能的不断变革,我国税法越来越表现出与会计准则相分离的倾向,财务会计不再融财务、税法于一身,而是遵循会 Income tax accounting is an important branch of China’s tax accounting. In recent years, with the continuous deepening of China’s tax reform and accounting functions, the tax law of our country shows more and more the tendency of separating from accounting standards. Financial accounting is no longer financial Tax law in one, but to follow