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随着新会计准则的颁布和实施,会计与税法之间分离趋势越来越大,本文通过分析税法与会计之间的差异及伴随新准则的颁布实施出现的新的差异,提出构建我国所得税会计模式的理性选择。
With the promulgation and implementation of the new accounting standards, the trend of separation between accounting and tax law is increasing. By analyzing the differences between tax law and accounting and the new differences brought about by the promulgation and implementation of the new standard, this paper proposes that the construction of China’s income tax accounting Rational choice of mode.