The enactment of the new2006 income tax accounting standards established by the comprehensive balance sheet debt law. 2006年颁布的新所得税会计准则全面确立了资产负债表债务法的地位。
Analysis for the transaction cost of the separating tax accounting from financial accounting 税务会计与财务会计分离前后的交易费用探析
Measurement Attributes of Tax Accounting and Comparison with Measurement Attributes of Financial Accounting 税务会计计量属性及其与财务会计计量属性的比较
The Founder of Tax Accounting Research in China& Interview with Professor Gai Di of Tianjin University of Finance and Economics 我国税务会计研究的奠基人&天津财经大学盖地教授访谈
I admitted to him I didn't know much about deferred tax accounting, because in the US we have a special group dedicated to handling all our tax-related questions. 我告诉他我不太了解递延税,因为在美国我们专门设立了一个部门来处理所有税务相关的问题。
There is a difference between pre tax accounting profits derived from accounting principle and taxable profits derived from the tax law. 所得税会计是研究如何处理按照会计准则计算的税前会计利润与按照税法计算的应税所得之间差异的会计理论和方法。
Balance sheet liability method and income statement liability method are two kinds of methods of income tax accounting disposal. 损益表债务法和资产负债表债务法是所得税会计处理的两种方法。
Discussion on Assets and Liability Under New Income Tax Accounting Standard 论新所得税会计准则的资产负债表观
Comparative Research on Recognization and Measurement of Financial Accounting and Tax Accounting 财务会计与税务会计确认计量比较研究
Research of Theory Extension of Separation between Financial Accounting and Tax Accounting 财务会计与税务会计分离理论扩展研究企业纳税会计与财务会计的比较分析
Much of business and tax accounting involves working with various rules imposed by the city, state or federal government. 大部分的商业和税收会计工作都要严格在国家和省市发布的各项制度规定下进行。
One day, a partner came to me ask a question about US GAAP deferred tax accounting for one of his clients. 一天,一个合伙人为他的一位客户过来问我一个关于美国公认会计原则递延税务会计的问题。
Accordingly, we need strengthen training on accounting personnel to provide talent support for new standards, which is the realistic demand to carry out new income tax accounting standards. 同时,加强会计人员培训力度,为实施新准则提供人才支持,让更多会计人员熟悉、掌握新所得税会计准则的思想和方法,这是推行新所得税会计准则的现实要求。
On Value-added Tax Accounting Treatment Under the New VAT Provisional Regulations 试议新增值税暂行条例下的增值税会计处理
Discussing the development and improvement of income tax accounting from similarities and differences between accounting policy and income tax policy 从会计政策与所得税政策的异同看所得税会计的发展与完善
Establishment Framework for Theory of Added Value Tax Accounting 增值税会计理论框架的构建&一个具体事项会计理论框架协调性与异质性研究的样本
Based on the new corporate income tax law on the basis of focusing on the corporate income tax accounting accounting treatment of a detailed comparative analysis with a comparative analysis of the new guidelines in different taxable, income tax accounting treatment of some aspects of the problem. 本文在新企业所得税法的基础上,着重对企业所得税会计的核算处理做了详细的比较分析,同过比较分析得出新准则在计税差异、所得税会计处理方法方面存在的一些问题。
Tax accounting is an important branch of accounting which is the result of economy development at certain stage. 《税务会计》是会计学的一个重要分支学科,它是我国经济发展到一定阶段的产物。
Re-Examining Tax Accounting Teaching Under the New Environment 新环境下税务会计课程教学的重新审视
The relationship between Tax payment accounting and finacial accounting; Analysis for the transaction cost of the separating tax accounting from financial accounting 企业纳税会计与财务会计的比较分析税务会计与财务会计分离前后的交易费用探析
The fair value measurement attribute has long been a puzzle in the research field of financial accounting and tax accounting. 公允价值的计量一直是困扰着财务会计与税务会计的一大难题。
The problem of our tax accounting is the one of tax cost benefit. 当前我国税收会计亟待改革的问题是税收成本效益问题。
Tax accounting is a specialized accounting for the country to check and supervise tax fund. 税收会计是国家各级税务机关核算和监督税收资金运动的一门专业会计,它和税务会计分属于两种不同的会计学科体系。
The positioning of tax accounting in our country has been a very important question both in theory and practice. 税务会计的定位问题一直是我国会计理论和实践发展中的重要问题。
Because of the importance of Tax Accounting, the system of it is strict. 正因为税收会计的重要性,所以国家对税收会计规定了严密的制度。
New income tax accounting standards adopted comprehensively balance sheet debt law. 新的所得税会计准则全面采用资产负债表债务法。
The Theoretical Analysis and Empirical Study of Income Tax Accounting Choice 所得税会计方法选择的理论分析和实证研究
On Tax Accounting Theory and Practice 税收会计若干理论和实践问题研究
These show that the reform of income tax accounting standards improves the decision usefulness of income tax accounting information. 这说明所得税会计准则的改革提高了所得税会计信息的决策有用性。
Some studies have been done to find out how the new income tax accounting standards may impact earnings management. 也有一些学者就新所得税会计准则对企业盈余管理的影响进行了研究。