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新收入准则会计核算和税收筹划研究

Author(s)：
何薇

Publication Title：

Wen Yuan (High School Edition) 2023 No.09

Affiliations：
国网四川省电力公司凉山供电公司

Abstract：
随着商业环境的不断变化，会计准则的更新成为确保财务信息准确反映企业经济状况的重要手段。新收入准则的引入标志着对收入识别和报告的一系列重大改变，影响了企业的财务报表和税务申报。为了更好的帮助企业在新形势下获得更强的竞争力，就需要分析分析新收入准则的实施在会计核算和税收筹划中的实际影响以及企业在适应新规定时可能面临的挑战。本文针对企业在新收入准则过程中可能面临的挑战进行了分析，探究了新收入准则对企业会计核算的影响以及新收入准则对企业税收筹划的影响。

Keywords：
新收入准则；会计核算；税收筹划

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[1] 何薇.新收入准则会计核算和税收筹划研究[J].Wen Yuan (High School Edition),2023(09),.

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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