建立所得税会计刍议南充市税务局张乃驹所得税会计，是在处理企业与国家分配关系方面，规范企业会计的一种专业会计处理方法。根据企业采用的会计方法，确定每一个会计期间（或纳税期间）会计利润与应纳税所得之间的差异，把企业利润按税法要求调整为应纳税所得额，据以编... Establishment of Income Tax Accounting Discussion on Nanchong Municipal Taxation Bureau Zhang Nai-ju Income tax accounting is a professional accounting method that regulates the accounting of enterprises in handling the distributional relationship between enterprises and the state. According to the accounting method adopted by the enterprise, determine the difference between the accounting profit and the taxable income in each accounting period (or tax period), and adjust the enterprise profit according to the requirements of the tax law to the taxable income.