摘要
自2006新所得税准则实施后发挥了其积极作用,但在实施中也出现了一些问题,对会计人员、企业、税收部门等相关部门提出了新的挑战。现从分析新所得税准则特点入手,分析实施中出现的各种问题及挑战并提出改进措施。
The new income tax principle has been implemented for two years since 2006.It has played a positive role,yet some problems arose during the implementation.Starting from analyzing the characteristics of the new income tax principle,this article discussed the problems and challenges and put forward some improvement measure.
出处
《贵州工业大学学报（社会科学版）》
2008年第2期18-19,共2页
Journal of Guizhou University of Technology(Social Science Edition)
关键词
新所得税准则
改进措施
问题和挑战
new income tax principle
measure for improvement
problems and challenges
