所得税会计一直以来都是对纳税中产生的时间性差异和永久性差异进行处理的会计模式,但随着经济的发展,这种计税差异又延伸到更为广义的暂时性差异,因此,我们有必要在借鉴国外经验的同时进一步完善具有我国特色的所得税会计的理论框架和结构。纳税筹划在企业财务管理经营活动中有着十分重要的作用,值得研究。 Income tax accounting has long been an accounting model that treats both time and permanent differences in tax payments, but as the economy develops, the tax differences extend to a more general temporary difference. Therefore, we It is necessary to learn from the experience of other countries while further improving the theoretical framework and structure of China’s income tax accounting. Tax planning plays a very important role in the business management activities of enterprises and is worth studying.