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Home > Wen Yuan (High School Edition) > 2021 No.06 > 税法与会计制度关于所得税处理的差异及协调探讨

  • 税法与会计制度关于所得税处理的差异及协调探讨

    Author(s)：

    杨绍兰

    Publication Title：

    Wen Yuan (High School Edition) 2021 No.06

    Affiliations：

    云南工商学院 云南 昆明 651701

    Abstract：

    在现代企业管理制度当中,制度法规起着极其重要的作用.在企业的财务管理和会计核算等方面,税法和会计制度作为两个既具有相同指导价值,又具有差异性的行为参考对象,对企业缴纳税负和财务管理有着重要的意义.本文在充分认识税法价值和会计制度内涵后,对二者在企业所得税处理中的差异进行了区分,并且对如何促进二者的融合与协调,以此来提高企业所得税的处理效率展开了探讨.

    Keywords：

    税法;会计制度;所得税

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    [1] 杨绍兰.税法与会计制度关于所得税处理的差异及协调探讨[J].Wen Yuan (High School Edition),2021(06),.

文渊(高中版)
Wen Yuan (High School Edition)

Language: 中文

CN：11-9276/G

ISSN：2096-6288

Publication Frequency: 月刊

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