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介绍所得税会计处理的两种方法李惠所得税会计是实行新税制后,《企业所得税暂行条例》对企业有关收入和费用在确认时间和口径上与会计制度不同所引发的一项新的会计内容。由于二者对一些收入和费用确认的时间和口径不同,因此,一个企业同一会计期间按会计制度计算的利润...
Introduction to the two methods of income tax accounting Li Hui income tax accounting is the implementation of the new tax system, “Enterprise Income Tax Provisional Regulations” on the enterprise income and expenses in the confirmation of the timing and caliber of the accounting system caused by a new accounting content. Because of the different time and caliber of the confirmation of some income and expenses, the profit of an enterprise calculated by the accounting system in the same accounting period ...