But the concept is more complicated than accounting the income.

但是概念上比计算收入，更加复杂。

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Measurement accounting income is an accrual basis concept and economists define the core of income as revenue realization and matching principle.

计量会计收益是根据权责发生制概念，经济学家将收益定义为：其核心是收入实现和配比原则。

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The theory is analyzed roundly about accounting standards of income tax from the conversion of accounting standards, through contrasting concept of income tax and change of calculating means.

从新会计准则理念的转变出发，通过对所得税相关概念、计算方法的变化对比，对所得税会计准则理论进行了比较全面的解析。

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