所得税会计存在的问题及改进构想2 2006年2月15日财政部颁布了39条企业会计准则并已于2007年1月1日在上市公司施行。新企业会计准则的发布和实施标志着中国企业会计准则和国际财务报告准则的趋同。然而从近几年各方面的调查表明，摆在当今中国广大企业会计人员和基层税务干部面前业务上最大的难题之一还是税法与企业会计制度之间的差异和纳税调整。为此，本文从所得税会计的基本概念、所得税会计的起源、新旧会计准则的比较、研究存在的问题、并适当提出改进措施等几方面对所得税会计进行论述，对建立适合我国国情的所得税会计作了一些探讨。 关键词 所得税会计；企业会计准则；资产债务表债务法 Income tax accounting problems and improving ideas ABSTRACT In February 15, 2006 the Ministry of Finance issued 39 accounting standards for business enterprises and was launched on January 1, 2007 in the implementation of listed companies. The new enterprise accounting standards issued and implemented marks the Chinese accounting standards and international financial reporting standards convergence. However, in recent years, various aspects of the investigation show that, before the Chinese majority enterprise accounting personnel and grass-roots tax cadre before business one of the biggest problems in tax law and accounting system for business enterprises or between the difference and adjustment of taxable. Therefore, this article from the basic concept of income tax accounting, income tax accounting origin, comparing the old and new accounting standards, to study the problem of existence, and the appropriate improvement measures are proposed and so on several aspects of income tax accounting are discussed, on the establishment of income tax accounting is discussed. Key words Income tax accounting；Accounting standard for business enterprises; Balance sheet debt method; problems; Improvement
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