【摘要】 所得税会计是研究如何处理按照会计准则计算的税前会计利润与按照税法计算的应税所得之间差异的会计理论和方法。本文通过对所得税会计方法的对比分析和比较研究， 旨在对企业进行所得税会计方法的运用与选择中提供理论与实务指导更多还原

【Abstract】 There is a difference between pre tax accounting profits derived from accounting principle and taxable profits derived from the tax law.Income tax accounting refers to the accounting theories and methods for dealing with such difference.This article presents a comparative study of the theories and methods involved,giving a instruction for the application and selection of certain method.更多还原