所得税会计是研究处理会计收益和应税收益差异的会计理论和方法，是会计学科的一个分支。所得税会计诞生于西方的会计学领域，并经长期研究和实践已发展得较为成熟。而我国所得税会计则还处于起步发展阶段。本文从我国所得税会计发展的成因、所得税会计的基本概念、存在的问题、解决的方法等几方面对所得税会计进行论述。
翻译成
Income tax accountingis the accounting theory and method research on treatment of accounting income and taxable income difference, is abranch of accounting discipline. Incometax accounting originated inwestern accounting field, and the long-term research and practice are more mature. Income tax accountant of our countryis still at the initial stage of development. This article from the income tax accounting in our country the development of the cause, the income tax accounting of the basic concepts, problems and solving methods for income tax accounting are discussed.
对么
翻译成
Income tax accountingis the accounting theory and method research on treatment of accounting income and taxable income difference, is abranch of accounting discipline. Incometax accounting originated inwestern accounting field, and the long-term research and practice are more mature. Income tax accountant of our countryis still at the initial stage of development. This article from the income tax accounting in our country the development of the cause, the income tax accounting of the basic concepts, problems and solving methods for income tax accounting are discussed.
对么
