1、会计研究论文-浅论所得税会计【摘 要】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，是会计学科的一个分支。所得税会计诞生于西方的会计学领域，并经长期研究和实践已发展得较为成熟。而我国所得税会计则还处于起步发展阶段。本文从我国所得税会计发展的成因、所得税会计的基本概念、中美所得税会计对比、研究存在的问题、完善措施等几方面对所得税会计进行论述，对建立适合我国国情的所得税会计作了一些探讨。【关键词】所得税，所得税会计，国际比较，存在问题，完善措施【The summary】The income tax account
2、ant studies the accounting theory and method of dealing with the accounting income sympathetic tax revenue benefit difference, it is a branch of accounting discipline . Income tax accountant born and on western accounting field, already been by long-term research and practice developed
3、comparatively riply. The income tax accountant of our country is still at starting at developing stage . This text is from the origin cause of formation that the income tax accountant of our country develops, income tax basic conception, Sino-America income tax accountant of accountant
4、compare with, research existing problem, perfection measure,etc. several respect go on and expound the fact to the income tax accountant, have done some discussions to the income tax accountant it. Keyword: Income tax the accountant of income tax, international comparison, existent prob
5、lem and perfect measure所得税是以课税为目的，根据经济合理、公平税负、促进竞争的原则，依据有关的税收法规，确定一定时期内纳税所得额，以对企业的经营所得以及其它所得进行征税。所得税会计就是研究如何处理按照会计准则计算税前利润（或亏损）与按照税法计算的应税所得（或亏损）之间差异的会计理论和方法。所得税会计是财务会计的一个组成部分，是以财务会计的理论原则为基础，以应税所得和会计收益之间的差异为核算对象，以提供与决策有用的信息为目标。一 我国所得税会计的成因我国的所得税制度是伴随着我国经济体制改革的不断进行确立和发展起来的。随着经济体制改革的进行，我
