| 新会计制度与现行税法的矛盾及对策研究 |
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| 引用本文： | 黄月眉.新会计制度与现行税法的矛盾及对策研究[J].浙江工商职业技术学院学报,2005,4(3):25-27. |
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| 作者姓名： | 黄月眉 |
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| 作者单位： | 浙江海洋学院,浙江,舟山,316000 |
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| 摘 要： | 新会计制度与现行税法的矛盾表现在资产、负债、所有者权益、收入、成本费用支出等各个方面.由于新会计制度与税法施行的目的不同,所以这些矛盾将始终存在.为此,一方面应该同时执行两种法规,另一方面要采取措施尽量缩小两者的矛盾.
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| 关 键 词： | 新会计制度 税法 矛盾 对策 |
| 文章编号： | 1671-9565（2005）03-0025-03 |
| 收稿时间： | 2005-04-12 |
| 修稿时间： | 2005年4月12日 |
On the Antinomy and Countermeasures between the New Accounting System and the Present Tax Law |
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| HUANG Yue-mei.On the Antinomy and Countermeasures between the New Accounting System and the Present Tax Law[J].Journal of Zhejiang Business Technology Institute,2005,4(3):25-27. |
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| Authors: | HUANG Yue-mei |
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| Abstract: | The disagreements between the new accounting system and the present tax law are displayed in the areas of assets, liabilities, proprietor's rights, income, expenditures and cost, etc. The conflicts would be there all along since the different purposes of the new accounting system and the tax law. For this reason we should implement these two kinds of laws simultaneously and take measures to shorten the gaps between the new accounting system and the present tax laws. |
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| Keywords: | new accounting system tax laws disagreements countermeasure |
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