所得税会计(income tax accounting)是研究处理会计收益和应税收益差异的会计理论和方法,通俗地讲,就是研究如何对按照会计制度计算的税前会计利润(或亏损)与按照税法计算的应税所得(或亏损)之间的差异进行会计处理的理论和方法,是反映企业所得税的确认、计量和报告的一整套会计原理、程序和方法。它诞生于西方的会计学领域,最 Income tax accounting is to study the accounting theory and method of dealing with the difference between accounting income and taxable income. Generally speaking, it is to study how to calculate the pre-tax accounting profit (or loss) calculated according to the accounting system and the tax law The theory and method of accounting treatment for the difference between tax income (or loss) is a set of accounting principles, procedures and methods that reflect the recognition, measurement and reporting of enterprise income tax. It was born in the field of accounting in the West, most