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会计准则与税法会产生差异是不可避免的问题。如何处理这些差异?新的会计准则提出了公允价值计价基础,增加了会计科目,缩小了会计方法的选择范围,规范了会计收益与应税收益差异的调整方法,为简化税款的计算创造了条件。简化会计与税法差异的处理方法,提高会计效率,提高会计信息的可理解性,是会计工作方法追求的目标。
Accounting standards and the tax law will produce differences is inevitable problem. How to deal with these differences? The new accounting standards put forward the basis of fair value valuation, an increase of accounting subjects, narrowing the choice of accounting methods, regulating the accounting income and taxable income differences in the adjustment method to simplify tax calculation created condition. It is the goal pursued by accounting methods to simplify the way of handling differences between accounting and tax law, improve accounting efficiency and improve the comprehensibility of accounting information.