由于所得税税法的不同和会计理论研究水平的不一致，中国与美国的所得税会计在许多方面存在差异。

Owing to the differences in income tax laws and in research level of accounting theory, differences exist in many aspects of income accounting between the United States and China.

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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与按照税法计算的应税所得之间差异的会计理论和方法。

There is a difference between pre tax accounting profits derived from accounting principle and taxable profits derived from the tax law.

youdao

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与按照税法计算的应税所得之间差异的会计理论和方法。

There is a difference between pre tax accounting profits derived from accounting principle and taxable profits derived from the tax law.

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