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(已改無錯(cuò)字)
2022-12-16 05:31:47 本頁(yè)面
【正文】 ine, based on fair taxation, easy collection and management requirements to ensure the state39。s tax time and in full charge. When there is a conflict of interest levied for both sides, mainly to protect the country39。s macro tax benefits, mainly to protect panies and accounting standards stakeholders microinterests. Regulate different targets Ine tax accounting standards and corporate ine tax law regulate different targets. Ine tax accounting standards in order to standardize corporate ine recognition, measurement and presentation of relevant information, which regulate the ine tax accounting, true and plete to provide accounting information to meet the understanding of all aspects related to corporate financial position, operating results and cash flow needs , emphasis on objective and fair. Enterprise Ine Tax Law is a national tax authorities to regulate the conduct and the taxpayer39。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 goo
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