自改革开放以来及市场经济的建立,我国市场经济体制也在改革与发展中不断完善,基本上建立起了以流转税为主所得税为辅的税制体系结构,其对转型中的中国经济的发展起到了积极的推动作用。但是,所得税会计在我国产生较晚,到目前为止还是一个比较薄弱的环节,完整统一的所得税会计理论尚未建立起来,所得税会计实践也有待进一步规范和统一,进一步完善企业所得税制度,使其适应我国不断深化的对外开放要求,是本文所要涉及的核心问题。 Since the reform and opening up and the establishment of a market economy, China’s market economic system has also been continuously improved in the reform and development, basically establishing a tax system architecture supplemented by the turnover tax-based income tax and its impact on the development of China’s economy in transition Played a positive role in promoting. However, the income tax accounting in our country later, so far is still a relatively weak link, a complete and unified income tax accounting theory has not yet been established, income tax accounting practices have yet to be further standardized and unified, and further improve the corporate income tax system to adapt to our country The deepening requirement of opening to the outside world is the core issue to be covered in this article.