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税制改革是优化国家宏观调控的重要手段,合理的税制可以有效调节微观主体的行为,提高资源配置的效率。我国当前处于全面建设小康社会的关键时期,改革向纵深发展,新的形势要求税制进行改革。税制改革会产生广泛的影响,对会计的影响是重要的一方面。文章首先介绍了当前税制改革的内容,指出了税制改革遵循的原则,重点对当前税制改革的思路进行了介绍,在此基础上,分析了税制改革对我国会计产生的影响,最后做了总结。
The reform of the tax system is an important means of optimizing the state’s macro-control. A reasonable tax system can effectively regulate the behavior of the micro-entities and improve the efficiency of resource allocation. At present, our country is in a critical period of building a moderately prosperous society in all respects and the reform has developed in depth. The new situation requires the reform of the tax system. Tax reform will have a wide range of effects, the impact of accounting is an important aspect. The article first introduces the content of the current tax reform, points out the principles that the tax reform follows, focuses on the current tax reform ideas, and on this basis, analyzes the impact of the tax reform on China’s accounting, and concludes with a conclusion.