目前国内外会计环境处在一个变革的时期,在此环境下所得税会计本身如何进行调整和发展,成为我国所得税会计理论界和实务界所共同关注的课题。本文从我国企业所得税会计的现状出发,揭示我国在所得税会计改革与发展过程中存在的问题,并有针对性地提出了解决对策,以期待所得税会计核算方法更加科学、合理,在调节收入中发挥更大的作用。 At present, the accounting environment at home and abroad is in a period of change. Under this circumstance, how to adjust and develop the income tax accounting itself has become the common concern of both theorists and practitioners of income tax accounting in China. Based on the status quo of the enterprise income tax accounting in our country, this article reveals the existing problems in the process of the accounting tax reform and income tax in our country, and puts forward some countermeasures so as to expect the accounting method of income tax to be more scientific and reasonable and to play its role in regulating income Greater effect.