译文《论所得税会计》是我于1984年翻译,刊登于《福州财政会计学术动态》,当时没有引起人们的注意。事隔十一年,财政部于1994年6月29日,发出了《企业所得税会计处理的暂行规定》,其内容说的就是国际上通称的“所得税会计”。现在重登这篇译文,有助于外为中用,更好地贯彻我国自己的规定。 Translation “on income tax accounting” is my translation in 1984, published in “Fuzhou financial accounting academic dynamic”, then did not draw the attention of people. After eleven years, the Ministry of Finance issued the “Provisional Regulations on Accounting Treatment of Enterprise Income Tax” on June 29, 1994, and the content of which is commonly known as the “income tax accounting” in the world. Now that we have re-registered this translation, it will be helpful for both foreign countries and China to better implement our own provisions.