摘要
企业成本会计核算方法的选择对企业纳税义务的计量有着非常深刻的影响,本文探究成本会计与税法差异产生根源的基础上,利用案例揭示了不同成本会计核算方法对纳税义务的影响,目的在于引起有关部门的注意。科学的成本核算方法选择依据是,既满足于企业自身实际又有利于保证依法纳税。
The choice of calculating method for enterprise cost accentuating has profound influence on the calculation of dutypaid tax. On the basis of exploring the source of differences between cost accounting and tax law, this paper, with the help of cases, reveals the effect of different accounting calculating method on the tax-paying duty, which intends to attract the attention from departments concerned. The basis of method choice for cost calculating should not only satisfy the practical self of enterprise but also ensure the duty to pay tax by law.
出处
《太原大学学报》
2006年第4期35-37,共3页
Journal of Taiyuan University
关键词
成本会计
方法选择
纳税义务
cost accounting
method choice
tax revenue
