关于所得税会计处理方法的探讨

Appproaches to Income Tax in Accounting

本文首先论述税前会计利润与纳税所得之间的差异种类及其产生原因 ,其次论述国际上流行的所得税会计处理方法及其理论依据 ,最后论证我国会计实务中应采用的所得税会计处理方法。

In this article ,the author first deals with the differences between the prerepaying fiscal profit and the repaying earnings and their causes. Second,the author discusses the approaches to income tax that are very popular in the world now,and introduces the theoretical foundation .At last,the authors prove the fiscal approaches to income tax in the fiscal practice of our country.