企业相关税费的缴纳与其日常会计核算密不可分,但是从目前的会计准则来看,对企业税收优惠方面的会计核算没有进行较为系统的规范,容易造成企业会计信息披露的不实。本文将从企业税收优惠的会计核算为出发点,并提出一些完善会计核算的策略,以便使得享受税收优惠的企业更好地披露其财务信息。 The payment of relevant business taxes and their daily accounting are inseparable, but from the current accounting standards, accounting for corporate tax incentives are not more systematic norms, easily lead to false accounting information disclosure. This article will start from the accounting of corporate tax incentives, and put forward some strategies to improve accounting, in order to enable tax-entitled enterprises to better disclose their financial information.