论文部分内容阅读
近年来,随着全球经济一体化发展进程的加快,我国会计准则逐渐向国际会计准则的方向发展和逐渐趋同。在我国会计理论界和实务界关于所得税会计准则及相关问题的研究一直是热点关注的问题。本文将站在企业的角度,对所得税会计进行正确地理解,做好所得税的会计处理,做好税收筹划,以此来提高企业财务报告的质量和水平。
In recent years, with the acceleration of the process of global economic integration, China’s accounting standards have gradually developed toward convergence with the international accounting standards. The research on accounting standards of income tax and related issues in accounting theory circles and practice circles in our country has always been a hot issue. This article will stand on the business perspective, correctly understand the income tax accounting, accounting treatment of income tax, good tax planning, in order to improve the quality and level of corporate financial reporting.