所得税会计是研究如何处理按照会计准则计算的税前会计利润（或）亏损与按照税法计算的应税所得（或）亏损之间差异的会计理论和方法。对税前会计利润与应税所得差异的处理主要有两种方法,一种是应付税款法,另一种是纳税影响会计法。应付税款法是将本期税前会计利润与纳税所得之间的差异造成的影响纳税的金额直接计入当期损益,而不递延到以后各期。在应付税款法下,当期计入损益的所得税费用等于当期应缴的所得税。它的理论基础是将所得税视为一项利润分配。纳税影响会计法,是将本期时间性差异的所得税影响金额,递延和分配到以后各 Income tax accounting is the accounting theory and method that studies how to deal with the difference between the tax profit (or loss) before tax calculated in accordance with accounting standards and the taxable income (or loss) calculated according to tax law. There are two main ways to deal with the difference between pre-tax accounting profit and taxable income, one is tax payable law and the other is tax accounting law. Tax payable method is the current tax profit before taxation and tax differences arising from the impact of tax payments directly into the current profit and loss, without deferred to the subsequent periods. Under the tax payable method, the income tax expense recognized in profit or loss for the current period is equal to the income tax payable in the current period. Its theory is based on the income tax as a profit distribution. Tax effect accounting method, is the amount of the current income tax impact of time differences, deferred and assigned to the future