摘要
企业所得税会计的产生和发展经历了两个主要阶段。现阶段所得税会计发展中,应当构建所得税会计的理论框架,并结合企业实际选择适当的所得税会计核算方法,进一步完善我国所得税会计的若干具体操作规范。
The generation and development of enterprise income tax experience two stages.In the present stage of development,we should construct theoretical frame for income tax accounting,select appropriate accounting method and further perfect the standard of our income tax accounting.
出处
《安徽工业大学学报（社会科学版）》
2007年第1期61-63,共3页
Journal of Anhui University of Technology：Social Sciences
关键词
所得税会计
理论框架
核算方法
操作规范
income tax accounting
theoretical frame
accounting method
operation standard
