论文部分内容阅读
论所得税计税基础结构──一种关于变化的解释张伟按照经济学的观点，经济发展基本特征是经济结构的转换。会计学的发展历史表明，会计学的诸多概念及其内容的变化也是一种内在结构的转换。本文试图用经济学上的这一观点论述所得税（本文主要论述企业所得税）计税基础结构...
On the tax base of income tax ─ ─ an explanation for change Zhang Wei According to the economics point of view, the basic feature of economic development is the transformation of economic structure. The history of the development of accounting shows that many concepts in accounting and its content changes are also an inherent structural transformation. This article attempts to use the economics point of view of income tax (this article focuses on corporate income tax) tax base structure ...