所得税会计就是对企业或公司会计所得税进行适当的会计处理,是处理由税法规定的企业与国家之间分配关系时所遵循的会计技术规范。它是由于会计准则和税法的相互作用而引起的一个特别的会计命题,其核心内容就是研究如何处理会计利润与应税利润之间的差异,是会计的一个专业领域。 Income tax accounting is the appropriate accounting treatment of corporate or corporate accounting income tax, is to deal with the tax accounting laws and regulations of the distribution of business relations between enterprises and countries. It is a special accounting proposition caused by the interaction between accounting standards and tax law. The core of the accounting proposition is to study how to deal with the difference between accounting profit and taxable profits, which is a specialized area of ​​accounting.