随着新《企业所得税法》与新企业会计准则差异的递增,所得税纳税调整的复杂性和难度逐渐加大。本文从独立税务会计的角度,对构建纳税调整会计的必要性、会计科目与账户设置等问题进行了探讨,并通过示例表明构建纳税调整会计是贯彻执行新《企业所得税法》和新企业会计准则的迫切需要和有效途径之一。 With the new “Enterprise Income Tax Law” and the new accounting standards for the difference between the increase, the complexity and difficulty of income tax adjustment gradually increased. This article from the perspective of independent tax accounting, the need to build tax adjustment accounting, accounting subjects and account settings and other issues were discussed, and shows that the establishment of tax adjustment accounting is the implementation of the new “Enterprise Income Tax Law” and the new Accounting Standards for Business Enterprises One of the urgent needs and effective ways.