论文部分内容阅读
本文从税收和会计两个角度对事业单位使用税务发票后账务处理的方法进行了对比,提出了由此产生的所得税费用永久性差异问题,及解决差异的意见和建议。
This article compares the methods of accounting treatment after using tax invoice from two aspects of taxation and accounting. It puts forward the permanent difference of income tax expense and the opinions and suggestions to resolve the discrepancy.