| 新所得税会计准则的探讨 |
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| 引用本文： | 赵升.新所得税会计准则的探讨[J].吉林省经济管理干部学院学报,2010,24(5):48-51. |
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| 作者姓名： | 赵升 |
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| 作者单位： | 辽宁省冶金地质勘查局,辽宁鞍山114002 |
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| 摘 要： | 我国新所得税会计准则已经发布,所得税会计的研究也不断取得新进展。但是,我国的所得税会计理论和实务研究起步晚,运用起来的条件尚不成熟。探讨新所得税会计准则存在的问题及解决对策,目的在于对新准则有更为深刻的理解和合理的运用。
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| 关 键 词： | 所得税 会计准则 差异 |
Discussion on the New Income Tax Accounting Standards |
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| ZHAO Sheng.Discussion on the New Income Tax Accounting Standards[J].Journal of Jilin Province Economic Management Cadre College,2010,24(5):48-51. |
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| Authors: | ZHAO Sheng |
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| Institution: | ZHAO Sheng(Liaoning Provincial Bureau of Geological Exploration of Metallurgy,Anshan,Liaoning 114002,China) |
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| Abstract: | China has issued the new income tax accounting standards and income tax accounting studies have made new progress.However,our income tax accounting theory and practice start late,the conditions for the use of them are not ripe.Exploration of the new income tax accounting standards problems and the solutions to the new guidelines can help us have a more profound understanding and reasonable manner. |
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| Keywords: | Income tax Accounting standards Differences |
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