新企业会计准则的发布和实施标志着中国企业会计准则和国际财务报告准则的趋同。其中首次明确统一了所得税会计处理方法——资产负债表债务法,为统一企业所得税的确认、计量和信息列报奠定了基础。本文从所得税会计的根源和本质两个方面,对所得税会计准则进行了阐述。 The promulgation and implementation of the new Accounting Standards for Business Enterprises signifies the convergence of Chinese Accounting Standards for Business Enterprises and International Financial Reporting Standards. For the first time, a clear unification of the income tax accounting method - the balance sheet liability law, laid the foundation for the unification of the confirmation, measurement and presentation of information on corporate income tax. This article elaborates the income tax accounting standards from two aspects of the source and the essence of income tax accounting.