The Study On Income Tax Accounting Standard

The modern science and technology rapid development promoted the world economics integration. Accounting internationalization has been included in the agenda which various countries' accounting reform. Under the situation, various countries' Income tax accounting development has tremendous influence. So far, many countries have issued the Income tax criterion and system. Specially, USA and International accounting committee have conducted extensive research in this domain.Recently, along with the establishment and improvement of market economy system; the establishment of the modern business enterprise system the income tax is playing more and more vital role in the economic life. Along with accounting and the tax system's reform, Income tax accounting becomes the hot spot once more. National Ministry of Finance has published at the right moment. have sweeping change, change form taking the profit and loss table as the center to taking the property debt table as the center, introduce the concept of temporary difference, and request to use Balance sheet liability method. It is consistent with the international about development tendency.This paper takes the as the research core. And it uses the standard research technique to carry on thoroughly discussion and analysis. By comparing IAS12, SFAS109 and FRS19 with , the paper introduces the accounting standards of Income taxes accounting of international trends and our status quo. And in profits from US and international accounting criterion foundation, the paper proposed certain constructive suggestions about our Income tax accounting criterion.