论文部分内容阅读
2013年创业者不能忽视的新规定包括:1.与企业直接相关的《小企业会计准则》发生改变,已经由财政部发布,自2013年1月1日起在小企业范围内施行,2004年发布的《小企业会计制度》同时废止。该准则的出台有三个着眼点,即加强小企业内部管理、促进小企业税负公平、防范小企业贷款风险。根据中华会计网校汇总的《小企业会计准则》本次调整中的主要内容有:第一,简化了会计审核程序;第二,减少了会计核算与税收的差异,这一规定有效地促进了企业的税负公平。点评:对于是否要执行新的规定,或者执行哪个规定更好一
The new regulations that cannot be ignored by entrepreneurs in 2013 include: 1. Changes in the “Small Business Accounting Standards” that are directly related to companies have been announced by the Ministry of Finance, and have been implemented in small businesses since January 1, 2013, 2004. The published “Small Business Accounting System” was also repealed. The introduction of the standard has three focuses: strengthening the internal management of small businesses, promoting the fairness of taxation for small businesses, and preventing the risk of small business loans. According to the “Accounting Standards for Small Businesses” compiled by China Accounting Networking School, the main contents of this adjustment are: First, simplify the accounting review process; second, reduce the difference between accounting and taxation, which effectively promotes the The tax burden is fair. Comments: It is even better if you want to implement new rules or regulations