我国新会计所得税准则对企业产生了重大的影响,对我国的经济体系也产生了很大的的改变。本文通过对新旧会计所得税的准则进行了比较细致的分析,通过对比发现了新会计所得税改革的重大意义。所得税是我国经济的重要组成部分,直接关系着国家的发展,是每个国家经济发展的重中之重。 China’s new accounting standards for income tax have a significant impact on the business, but also have greatly changed our economy. In this paper, a comparatively detailed analysis of the old and new accounting income tax standards has been made, and the significant significance of the new accounting income tax reform has been found through comparison. Income tax is an important component of China’s economy and is directly related to the development of the country. It is a top priority of every country’s economic development.