accountingstandardsandtaxlawsofanumber（會計標(biāo)準(zhǔn)和稅收法律有一定數(shù)量的不同）-外文翻譯(文件)
【正文】 ds to adjust the data in a large number of taxrelated information to check its authenticity. This increases the tax department of the accounting professional requirements, but also increased the time to check the information, an increase of tax collection and management costs. Second, ine tax accounting standards and Enterprise Ine Tax Law of the difference between the existence of an ulterior motive for making a business gave him the opportunity. In order to attract more investment panies will be able to use artificial differences between the two operations to modify the accounting statements, in the enterprises to increase profits, without increasing taxes or even the less one pays. Third, ine tax accounting standards and Enterprise Ine Tax Law too big difference between the increase of accountants and business taxrelated risks. As the ine tax accounting standards, and the existence of differences in corporate ine tax laws and regulations, filing tax returns required to adjust the contents of the many tax returns to plete very plex and difficult to guarantee accuracy. Taxation when the tax authorities, it may be the accounting officer39。s tax levy actions to address the social wealth distribution between the state and the taxpayer to achieve the regulation of ine tax, and stress time, full tax, with mandatory and free sex. Seen from the above two are applied to different aspects of the work, but also at the same time standardize corporate ine tax, as the starting point and different goals, will inevitably lead to ine tax accounting standards and corporate ine tax law differences. The pace of development in different As the rapid development of capital markets, accounting standards have been further revised and improved, such as the accounting treatment of ine tax using the balance sheet liability method, ine tax accounting treatment of cancellation in the past method from the tax payable method, deferred method, ine statement liability method to choose one among the provisions, reflecting the convergence with international accounting standards. The development of the corporate ine tax law was more from the national macroeconomic development needs, in accordance with the simplified taxation system, broader tax, low tax rates and stricter tax collection principles of reform, unifying tax laws, fair taxes, regulate the tax system, rationalizing distribution relations, ensure financial ine, and although there are the light of in
公司管理相關(guān)推薦
鄂ICP備17016276號-1