摘要
随着会计制度和税收制度改革的不断推进,所得税会计再次受到党和政府的集中关注,如何处理好所得税会计问题关乎市场经济发展、关系国民经济发展。文章以所得税会计为研究视角,首先,对所得税会计相关理论知识进行介绍,然后,分析了所得税会计核算中存在的问题以及形成问题的主要原因,最后,根据所得税会计基本理论以及在实践中出现的问题,提出了具有针对性和科学性的解决方法。旨在为我国所得税会计核算水平的全面提升提供参考与借鉴,促进我国社会主义市场经济改革的有序进行。
With the development of the tax system and reform the accounting system,accounting for income taxes by focusing on the party and the government once again,how to deal with income tax accounting issues relating to the development of market economy,the development of national economy.In this paper,Accounting for Income Taxes as a research perspective,the first of accounting for income taxes related theory were introduced,and then analyze the income tax accounting as well as the main reason for the problems in the formation of the problem,according to the final income tax accounting basic theory and the problems in practice,having for scientific solutions.It aimed to provide information and reference for the calculation of income tax accounting standards to enhance and promote the orderly socialist market economy reform in our country.
出处
《企业技术开发》
2016年第4期92-94,共3页
Technological Development of Enterprise
关键词
所得税
所得税会计
措施
income tax
income tax accounting
measure
