所得税会计存在的问题及改进构想摘要随着社会市场经济体制的建立和发展,以及国家税制改革的进行,所得税已是我国税制体系中的一个重要税种, 它是调节国家和企业间利益分配的重要手段。所得税会计一直是会计界研究的重点和热点,其目的在于协调财务会计与税务会计之间的关系,并保证会计报表充分揭示真实的会计信息 虽然我国在2006年颁布了新的所得税准则，但其仍存在某些问题需更努力地研究并找出改进的方法，从而使得我国所得税会计更加合理、真实的反映经济情况，实现与国际会计准则的趋同。关键词（本论文范文的主要论点）：所得税会计；应付税款法；资产负债表债务法；暂时性差异；
Income Tax Accounting’s Problems And Improvement Plan
ABSTRACT
Along with Social market economy system establishment and development , And the national tax is reforming. Income tax is an important categories of taxes in out country tax system. It’s an important measure adjust to distribution of interests between enterprises and countries. Income tax accounting always hotspot and focus in accounting research. The purpose is coordinating financial accounting and tax accounting relationship. And ensure that the accounting statements reveal full and real accounting information. Although our country's released the new income tax rules in 2006. But it’s still have some problems need to study harder and find the improving methods. In order to make our income tax accounting more reasonable and real to reflect the economic situation. And realize the same with international accounting standards.
Key Words ：income tax accounting；the law of cope with tax payment；the debt method of Balance sheet；temporary differences；
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