accountingstandardsandtaxlawsofanumber會(huì)計(jì)標(biāo)準(zhǔn)和稅收法律有一定數(shù)量的不同-外文翻譯(參考版)
2024-11-07 05:31本頁面
【正文】 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 international practice. 9 Coordinate accounting standards and tax law of thinking Ine tax accounting standards and corporate ine tax laws and regulations and coordination of the differences between the two is itself a continuous process of game do a good job of coordination between the two has a strong practical significance, I think we should from the following aspects: The use of Development look at the differences between the two coordination The ine tax accounting standards and the Enterprise Ine Tax Law the differences between the fundamentally different because of the two to meet the management needs , the coordination of the differences between the two should be based on a systematic analysis of the entire system level studies, carrying out guidelines and tax law amendments, as far as possible to reduce the differences between the two. To pay attention from the management level, strengthen the management level of collaboration The ine tax accounting standards and the Enterprise Ine Tax Law Development and daily management of belonging to the Ministry of Finance and State Administration of Taxation of two different autho
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