This book, on the basis of an in-depth exposition on the development of income tax accounting calculation and kinds of methods, has an empirical analysis on how Chinese listed companies select income tax accounting methods and the quality of the income tax accounting information provided by different income tax accounting methods and empirical test on the implementation of the effect of Accounting Standards for Enterprises No. 18: Income Tax, respectively from such perspectives as income tax accounting policies change, results of the accounting, earnings management, bookkeeping cost and information quality.