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各省、自治区、直辖市和计划单列市国家税务局、地方税务局: 自2001年《企业会计制度》(财会字[2000]25号)执行以来,基层税务机关和许多企业财务人员普遍反映,税法与会计制度适度分离是必要的,但差异也需要协调。为减轻纳税人财务核算成本和降低征纳双方遵从税法的成本,有利于企业所得税政策的贯彻执行和加强征管,经与财政部等有关部门共同研究,根据《中华人民共和国企
Local tax bureaus and local tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: Since the implementation of the “Accounting System for Business Enterprises” (Cai Kui Zi [2000] No. 25) in 2001, the tax authorities at the grassroots level and many enterprises have generally reflected that tax laws and The proper separation of accounting systems is necessary, but the differences also need to be coordinated. In order to reduce the taxpayers’ financial accounting costs and reduce the costs of complying with the tax laws, it is conducive to the implementation of the enterprise income tax policy and the strengthening of collection and management. After studying jointly with relevant departments such as the Ministry of Finance,