我国税收制度与企业会计制度差异分析及协调 |
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作者单位: | 山东科技大学经管学院 山东青岛266510 |
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摘 要: | 本文通过分析我国税收与会计制度差异产生的原因,列举了其具体表现,提出了协调我国税收与会计制度的几点建议。
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关 键 词: | 税收制度 会计制度 差异 协调 |
Difference Analysis and Coordination of Chinese Tax and Accounting Systems |
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Authors: | WU Wen-wen |
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Abstract: | This article firstly analyzes the reason causing the difference between the tax and accounting systems,secondly enumerates the behavior of the difference,finally proposes some suggestions for the coordination. |
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Keywords: | tax system accounting system difference coordination |
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