随着经济的发展,社会的快速进步,建筑安装企业在我国飞速发展。与此同时,随着全球经济的融合,市场的不断饱和,建安企业面临着严峻的市场挑战。在本文中就建筑安装企业所得税财务核算存在的问题进行分析,并根据此问题提出相应的解决方案,以促进建安企业的进步与发展。 With the development of economy and the rapid progress of society, construction and installation enterprises are developing rapidly in our country. At the same time, with the global economic integration, the market continues to be saturated, Jian enterprises are facing severe market challenges. In this paper, the problems existing in the financial accounting of construction and installation of enterprise income tax are analyzed, and the corresponding solutions are put forward according to the problems so as to promote the progress and development of Jian’an enterprises.