一、问题的提出所得税会计是专门处理税法对会计要素的确认、计量影响的会计理论和会计方法,其核心内容是研究如何处理会计收益与应税收益之间的差异,是会计的一个专门领域。它有两个目标:一是确认当年的应交所得税或应退所得税的金额;二是预测在企业财务报表或纳税申报中已确认事项的未来纳税影响,确认递延所得税资产或负债。 First, the issue raised Income tax accounting is a specialized tax accounting for the confirmation of the elements, the impact of accounting measurement accounting theory and accounting methods, the core content is to study how to deal with differences between accounting and taxable income is a specialized area of ​​accounting . It has two objectives: one is to confirm the amount of income tax payable or refundable; and the other is to predict the future tax impact of the recognized items in the enterprise’s financial statements or tax returns and confirm the deferred income tax assets or liabilities.