摘要
新会计制度与现行税法的矛盾表现在资产、负债、所有者权益、收入、成本费用支出等各个方面。由于新会计制度与税法施行的目的不同,所以这些矛盾将始终存在。为此,一方面应该同时执行两种法规,另一方面要采取措施尽量缩小两者的矛盾。
The disagreements between the new accounting system and the present tax law are displayed in the areas of assets, liabilities, proprietor＇s rights, income, expenditures and cost, etc. The conflicts would be there all along since the different purposes of the new accounting system and the tax law. For this reason we should implement these two kinds of laws simultaneously and take measures to shorten the gaps between the new accounting system and the present tax laws.
出处
《浙江工商职业技术学院学报》
2005年第3期25-27,共3页
Journal of Zhejiang Business Technology Institute
关键词
新会计制度
税法
矛盾
对策
new accounting system
tax laws
disagreements
countermeasure
