企业所得税是以企业取得的生产经营所得和其他所得为征税对象所征收的一种税。随着我国改革开放进一步深入,加快建立和完善企业所得税会计准则,正越来越成为企业在市场经济下必然而且必须的选择。本文试着从所得税会计准则的概念及其与税法差异,具体分析了我国企业所得税会计准则在实务工作中的运用。 Corporate income tax is a tax levied on the taxable income earned by the enterprise for its production and operation and other income. With the deepening of China’s reform and opening up, accelerating the establishment and improvement of the accounting standards for enterprise income tax is becoming an inevitable and necessary choice for enterprises in the market economy. This article tries to analyze the concept of the income tax accounting standards and its difference from the tax law, and concretely analyzes the application of our country’s enterprise income tax accounting standards in the practical work.