论文部分内容阅读
会计人员一方面需要根据我国企业会计制度做账,另一方面需要按照税收法规的要求计算税款,由于我国目前的会计制度和税法存在一些差异,所以会计人员必须了解会计和税收要素确认的差异,才能真实准确地按照企业实际财务状况来缴纳税款。
Accountants need to do accounting according to China’s enterprise accounting system on the one hand, and need to calculate tax according to the requirements of tax laws and regulations. Because of the differences between the current accounting system and the tax law in our country, accountants must understand the difference between accounting and tax elements , In order to be true and accurate in accordance with the actual financial status of enterprises to pay taxes.