从会计政策与所得税政策的异同看所得税会计的发展与完善

Discussing the development and improvement of income tax accounting from similarities and differences between accounting policy and income tax policy

所得税与会计在收入、费用的确认、计量以及税金的计算、缴纳方面有密切联系,但却属经济学中两个不同的分支,具有不同的研究对象,遵循不同的规则,具体的法律、法规规定也不相同,有其各自的独立性。针对会计政策与所得税政策的异同分析我国所得税会计的成因及其发展与完善。

Income tax relates closely to accounting at the identification and measurement of revenue and expense, and the computation and payment of tax. However, they belong to different branches in economics, such as different object of study, different laws and regulations, and independence of its own. This paper analyzes the reason, development and improvement of income tax accounting in our country from similarities and differences between accounting policy and income tax policy.