| 基于税基差异分析的企业所得税与会计制度协调与对策 |
| |
| 引用本文： | 王如燕,刘延彬,赵爱群. 基于税基差异分析的企业所得税与会计制度协调与对策[J]. 财会通讯, 2005, 0(11) |
| |
| 作者姓名： | 王如燕 刘延彬 赵爱群 |
| |
| 作者单位： | 山东工商学院会计学院 山东烟台264005(王如燕)，缁博矿业集团财务部 山东缁博255200(刘延彬，赵爱群) |
| |
| 摘 要： | 所得税法与会计制度的差异是由税法目标与会计目标的分离所决定的,比较、分析、研究二者间的差异亦具有十分重要的意义。本文从理论上归纳出会计制度与企业所得税法间的差异,探讨了企业所得税及其与会计制度差异存在的问题,并对所得税改革与会计制度协调提出政策性建议。
|
| 关 键 词： | 企业所得税与会计制度差异 协调 |
Enterprise Income Tax and Accounting System Coordination and Countermeasure in View of the Tax Payment''''s Difference |
| |
| Wang Ruyan liu Yanbin Zhao Aiqun. Enterprise Income Tax and Accounting System Coordination and Countermeasure in View of the Tax Payment''''s Difference[J]. Communication of Finance and Accounting, 2005, 0(11) |
| |
| Authors: | Wang Ruyan liu Yanbin Zhao Aiqun |
| |
| Abstract: | Difference between accounting system and enterprise income tax law is decided by the separation of accounting system and enterprise income tax law meter objective. It is very important to compare, analyze and study the difference between accounting system and enterprise income tax law. In this paper, differences between income tax law and accounting system are summed up. Some existing problems, due to these differences are discussed and some policy suggestions about income tax reform and accounting system coordination are put forward. |
| |
| Keywords: | Differences between China enterprise income tax and accounting system Coordination |
| 本文献已被 CNKI 等数据库收录！ |
