教育o2o平台:个位武林高手帮一下忙:把我的论文摘要翻译成英语

来源:百度文库 编辑:杭州交通信息网 时间:2024/05/15 12:08:14
本文对会计准则与税法进行探讨分析。从会计准则中的权责发生制原则、谨慎性原则、实质重于形式原则、配比原则、重要性原则五个方面入手与税法进行比较,找出差异。分析差异形成的原因,进而探讨了差异带来的一系列问题,如:引起税收流失、造成纳税项目增多、征纳税双方就纳税引起的争议等。在文中的最后提出针对会计准则与税法差异的改进意见。

The accounting standards and tax laws to explore analysis. From the accrual accounting guidelines principles, the principle of prudence, substance over form principle, the principle of limited, the importance of the principle of the following five systems compared with the tax laws, to identify differences. Analysis of the causes of differences in shape, and then explore the differences brought about a range of issues, such as : revenue loss caused, the project resulted in an increase in tax, levy tax on both tax controversy. In the final text presented to the differences in accounting standards and tax improvements.

This article the criterion and the tax law carries on the discussion analysis to accountant. In the criterion power and responsibility has the system principle, the discretion principle, the essence from accountant in the form principle, the allocated proportion principle, the important principle five aspects obtains again with the tax law carries on the comparison, discovers the difference. The analysis difference forms the reason, then has discussed a series of questions which the difference brings, for example: Causes the tax revenue to drain, to create the tax payment project to increase, to draft tax payment both sides the dispute which causes on the tax payment and so on. Finally proposes in the article in view of accountant the criterion and the tax law difference improvement opinion.