摘要:我國現行的所得稅企業會計準則，是根據《會計法》制定的，它對資產、負債、收入、成本費用等的確認、計量和報告都有其合理性的理論依據，在會計核算上體現了會計這門學科自身的科學性和可操作性。而企業所得稅法律法規是作為國家為維護其統治、保證財政收入、保障納稅人合法權益的可靠保證，二者基于不同的目的，從不同的學科領域出發，對同一要素的確認、計量和報告，必然會產生不同的差異。

　　　在所得稅會計實務當中，處理經濟業務、進行所得稅的會計核算不可避免地會遇到所得稅法律法規和會計準則規定不同而產生矛盾，本文旨在將所得稅法律法規和現行會計準則有機地相互結合，分析、運用恰當的會計核算方法避免因為兩者差異而帶來不必要的會計成本的增加，在會計核算當中保證稅法的權威性，同時又體現了企業會計準則下會計核算可操作性。

關鍵詞: 所得稅法；會計準則；會計核算

Abstract:China's current accounting standard for business enterprises, is based on the" accounting law" designation, its assets, liabilities, income, cost and other confirmation, measurement and report has its rationality in theory, accounting reflects accountant the discipline of its own scientific and operable. And the corporate income tax law as country to maintain its rule, ensure financial income, safeguard the legitimate rights and interests of taxpayers to ensure reliable, two based on different purposes, from different disciplines, to the same elements of the recognition, measurement and reporting, inevitable meeting produces different difference.

　　　In income tax accounting practice, dealing with economic business, income tax accounting will inevitably encounter the income tax laws and regulations and the provisions of accounting standards of different contradictions, this paper aims to be income tax laws and regulations and accounting standards organically combined with each other, analysis, applying appropriate accounting method is avoided because the difference between the two and bring unnecessary cost increase, in accounting, to ensure the tax law authority, but also reflects the enterprise accounting standards accounting operation.

Key Words：income tax law；accounting standards；accounting

　　　新會計準則和新企業所得稅法存在的差異，不僅提高了征稅主體的成本，也增加了納稅主體的納稅成本。在稅收法規和會計準則的制定上，需要互相學習、互相借鑒，形成良性的互動關系。而作為從事會計工作的人員，應當遵循國家所得稅相關的法律法規和會計準則規范，對那些影響程度不大的差異，可以根據重要性原則和成本效益進行協調統一。對于不能取消的差異，可以根據企業的會計人員和征稅人員進行差異點的知識普及，盡可能的降低納稅核算的成本。