Income tax accounting latterly come into being in our country and is still a comparatively weak link so far . perfect unified income tax accounting theory has not been built . income tax accounting practice remains to be furtherly standardized and unified 所得税会计在我国产生较晚，到目前为止还是一个比较薄弱的环节，完整统一的所得税会计理论尚未建立起来，所得税会计实践也有待进一步规范和统一。
