自我国会计制度改革以来,我国会计制度加快了国际化发展的步伐。这一系列的环境要求企业所得税制度和会计准则有效协调,这里需要注重兼顾公平和效率两个原则。企业所得税会计是会计制度与税收制度之间存在的差异,它是其具体体现。企业所得税会计实施中有哪些问题呢?以及怎样完善企业所得税的实施是文本重点探讨的。 Since the reform of our country’s accounting system, our accounting system has accelerated the pace of internationalization. This series of environments require the effective coordination of the enterprise income tax system and accounting standards. Here, two principles of fairness and efficiency need to be emphasized. Enterprise income tax accounting is the difference between the accounting system and the tax system, which is its concrete manifestation. What are the problems in the implementation of enterprise income tax accounting? And how to improve the implementation of enterprise income tax is the focus of the text.