目前我国的所得税有六种,各界强烈呼吁合并,建立统一的所得税制度。而我国目前的企业会计制度种类却更加繁杂,既分国营、集体,还分行业,如此,即便同一种所得税,不同企业的计算、核算方法及结果亦不相同。这种自成体系,行业、 At present, there are six types of income tax in our country. All walks of life strongly urge the merger and establish a unified income tax system. However, the current types of corporate accounting systems in our country are more complicated. They are divided into state-owned enterprises, collective enterprises and sub-industries. Therefore, even with the same income tax, the calculation and accounting methods and results of different enterprises are not the same. This self-contained system, industry,