Laws and Regulations of Finance and Taxes

Discussion about Constructing our Tax Accounting s Example Type and Model;

构建我国税务会计范式与模式探讨

The unification and separation of tax accounting and financial accounting and the objectiveness of the information announce;

税务会计与财务会计之统分与信息披露的客观性

Discussing on Chinese Taxation Accounting Model;

浅析我国的税务会计模式

This aticle first mentioned about the necessity of constructing taxation accounting.

现阶段在我国建立税务会计是极其必要的。

Establishing the taxation accounting system is an inevitable requirement for the systemizing of modern enterprises of our country and a necessary choice for the wants of market economic construction.

建立税务会计体系是我国现代企业制度的必然要求,是市场经济建设需要的必然选择;是改革开放与国际接轨的需要;是企业相对独立性的客观要求,也是会计主体理论的要求;是会计改革与税制改革的要求;可以促进会计工作效率的提高,也是企业维护自身利益的需要。

To push the development and application of the advanced method,it is necessary to probe into the relationship and coordination between the activity-based costing and present laws and regulations of tax and accounting.

为促进作业成本法这一先进成本计算方法在我国企业的更好推广和应用,笔者认为有必要对作业成本法与我国现行税收、会计法规的关系及协调这一新领域进行探索。

Laws and Regulations of Finance and Taxes

财税法规与税务会计

"Where the method of financial management and the system of accounting of foreign enterprises are in contradiction with the provisions of the Tax Law, tax payments shall be assessed according to the provisions of the Tax Law."

外国企业的财务、会计处理办法同税法规定有抵触的,应当依照税法规定计算纳税。

Separation Of Finance Accountant And Taxation Accountant;

试论财务会计与税务会计的分离问题

Discussion on Inevitability of the Separation of Financial Accounting from Tax Accounting;

论财务会计与税务会计分离的必然性

The relationship between Tax payment accounting and finacial accounting;

企业纳税会计与财务会计的比较分析

Comparative Research on Recognization and Measurement of Financial Accounting and Tax Accounting

财务会计与税务会计确认计量比较研究

Failure to furnish reports on the financial and accounting systems or the financial and accounting methods to the tax authorities for possible reference use in accordance with the relevant provisions.

未按照规定将财务、会计制度或者财务、会计处理办法报送税务机关备查的。

Knowledge in accounting and tax law.

熟悉会计、税务等相关法律、法规。

Knowledge in accounting and tax law、regulation.

熟悉会计、税务等相关点的法律、法规。

Analysis for the transaction cost of the separating tax accounting from financial accounting

税务会计与财务会计分离前后的交易费用探析

Cost-Benefit Analysis of Difference Coordination Between Financial Accounting and Tax Accounting;

财务会计与税务会计差异协调成本效益分析

Talking about the Abruption of Financial Accounting & Tax Accounting in Modern Enterprise System;

论现代企业制度下财务会计与税务会计的分离

Comparison between tax accounting principles and financial principles;

税务会计原则、财务会计原则的比较与思考

Analyses on the Separation of the Tax Accounting and Financial Accounting;

试析税务会计与财务会计两种制度的分离

Research of Theory Extension of Separation between Financial Accounting and Tax Accounting

财务会计与税务会计分离理论扩展研究

An Analysis on the Impacts by the Differential Changes in the Newly-implemented Accounting Standards, Financial General Rules and Enterprise Income Tax Law;

新会计准则、财务通则与《企业所得税法》差异变化及其影响分析

The financial and accounting systems or methods of a taxpayer engaged in production or Business operations shall Be submitted to the tax authorities for their records.

从事生产、经营的纳税人的财务、会计制度或者财务、会计处理办法,应当报送税务机关备案。

Analysis of Deferring Method and Liability Method in Income Tax Accounting;

所得税会计中的递延法与债务法分析