所得税会计若干问题的探讨

介绍了目前我国所得税会计的主要处理方法，分析了现行所得税会计理论存在的主要问题，提出了所得税会计改进的建议，包括统一采用应付税款法，完善相关的法律和制度，注重税法和会计理论的协调等。

Probe into Several Problems of Income Tax Accounting

This paper introduces the main managing method of income tax accounting at present, analyzes the main problems existing of income tax accounting theory, puts forward the improving suggestions of income tax accounting, including unifying adopting taxable income method, perfecting correlative law and regulation, pay attention to coordination of and accounting theory, etc.