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“时移则法异。”中国经济的国际化已是不争的事实。因此,规范企业日常经济行为的准则——《企业会计准则》和《企业所得税法》的更新早已势在必行。
“Time-shifting is different. ” The internationalization of China’s economy is an indisputable fact. Therefore, the norms regulating the daily economic behavior of enterprises - “Accounting Standards for Business Enterprises” and “Enterprise Income Tax Law” update already imperative.