论文部分内容阅读
我国对企业所得税的会计处理实行财务会计和税务会计相分离,所得税会计处理是企业会计中较为复杂的业务之一。但是,中小企业有许多不同于大型企业的特点,其所得税会计处理具有特殊之处,而其所得税会计处理的现行依据主要是《企业会计准则——会计政策、会计估计变更和会计差错?
China’s accounting treatment of corporate income tax accounting and the implementation of the separation of tax accounting, income tax accounting is one of the more complex business accounting. However, there are many characteristics of small and medium-sized enterprises (SMEs) that are different from those of large-scale enterprises. The accounting treatment of income tax has its own special characteristics. The current basis for the accounting treatment of income tax is mainly "Accounting Standards for Business Enterprises - Changes in Accounting Policies, Changes in Accounting Estimates and Accounting Errors?