Income tax accounting latterly come into being in our country and is still a comparatively weak link so far . perfect unified income tax accounting theory has not been built . income tax accounting practice remains to be furtherly standardized and unified 所得稅會計在我國產(chǎn)生較晚,到目前為止還是一個比較薄弱的環(huán)節(jié),完整統(tǒng)一的所得稅會計理論尚未建立起來,所得稅會計實踐也有待進一步規(guī)范和統(tǒng)一。