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2013年,有一系列重要的财会税收新政实施,对财税工作和企业财税实务工作影响很大。为了让广大读者准确把握这些新政策,笔者进行了整理归集,供大家参考。一、财会新政1《.小企业会计准则》实施。根据《财政部关于印发〈小企业会计准则〉的通知》(财会[2011]17号)的规定,《小企业会计准则》自2013年1月1日起实施。《小企业会计准则》减少了会计科目的
In 2013, a series of important new taxation measures for accounting and finance had a great impact on taxation and corporate taxation practices. In order to allow readers to accurately grasp these new policies, the author conducted a collection, for your reference. First, the accounting New Deal 1 “. Small Business Accounting Standards”. Pursuant to the Notice of the Ministry of Finance on Printing and Distributing the Accounting Standards for Small Enterprises (Cai Kuai [2011] No. 17), the ASBE came into effect on January 1, 2013. Small Business Accounting rules reduce the number of accounts