所得税是纳税人就应纳税所得额缴纳的税款,是国家税收的重要组成部分。在西方发达国家,已经基本建立了以所得税为主的税制体系,我国在发展市场经济的过程中,也将逐步由流转税和所得税并重的体系逐步过渡到以所得税为主的税制体系。因此,所得说的会计处理越来越重要。 Income tax is the taxpayers tax payable on the amount of tax paid, is an important part of the national tax revenue. In western developed countries, the tax system based on income tax has basically been established. During the process of developing market economy, our country will gradually shift from a system of equal turnover tax and income tax to a system of tax-based income tax. Therefore, the accounting treatment of income said more and more important.