所得税在我国经济生活中正发挥着越来越重要的作用,随着会计和税制改革的不断深入,所得税会计再次成为人们讨论的热点。本文对所得税会计处理方法进行了详细分析,对我国所得税会计制度提出了建议。 Income tax is playing an increasingly important role in the economic life of our country. With the continuous deepening of accounting and tax system reform, income tax accounting has once again become the focus of discussion. This article has carried on the detailed analysis to the income tax accounting treatment method, has put forward the suggestion to our country income tax accounting system.