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我国对房地产企业所得税的管理根据内外资企业性质的不同有着不同的管理依据,由此带来内资和外资企业在会计处理方法上的差异,以及内外资企业所得税税负的不平等。
The management of income tax of real estate enterprises in our country has different management basis according to the different nature of domestic and foreign-funded enterprises, which brings about the differences in accounting treatment between domestic and foreign-funded enterprises and the inequality of income tax burden of domestic and foreign-funded enterprises.