| 构建我国税收法律制度与会计制度协作体系研究 |
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| 引用本文： | 王玉兰.构建我国税收法律制度与会计制度协作体系研究[J].技术经济,2006,25(11):111-115. |
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| 作者姓名： | 王玉兰 |
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| 作者单位： | 山西财经大学,太原,030012 |
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| 摘 要： | 随着我国税制和会计制度改革的深入，二者在涉税业务中差异在不断扩大，已对税收征纳和会计核算造成了不少障碍。本文通过对二者协作必要性和条件的分析，对我国税会协作体系之构建提出了建设性建议。
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| 关 键 词： | 税收法律制度 会计制度 差异 协作 |
| 文章编号： | 1002-980X(2006)11-0111-05 |
| 收稿时间： | 06 23 2006 12:00AM |
| 修稿时间： | 2006年6月23日 |
Research on the Co-operation System Between Tax Laws and Accounting Regulation |
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| WANG Yu-lan.Research on the Co-operation System Between Tax Laws and Accounting Regulation[J].Technology Economics,2006,25(11):111-115. |
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| Authors: | WANG Yu-lan |
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| Institution: | Shanxi University of Finance and Economics, Taiyuan 030012, China |
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| Abstract: | Since reform and opening up with the accounting regulation and tax laws, the differences between the tax system and accounting system is arising, which becoming obstaclea to them. This article put forward standardized co-operation system while analyzing the necessary and condition. |
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| Keywords: | tax laws accounting regulation difference coordination |
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