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2004年4月份,财政部正式印发了《小企业会计制度》。同年10月,财政部、国家税务总局联合印发了《关于加强(小企业会计制度)贯彻实施工作》的通知,明确要求小企业从2005年1月1日起,严格按照《小企业会计制度》的规定进行会计核算;税务部门在征收所得税时,要以按照该制度核算的利润总额作为纳税调整的基础;会计中介机构要以该制度作为会计标准。按照《小企业会计制度》的要求,执行《小企业会计制度》的范围为不公开发行股票或债券、符合原国家经济贸易委员会、原国家发
In April 2004, the Ministry of Finance formally issued the “Small Business Accounting System.” In October of the same year, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on Strengthening the Implementation of Small Enterprise Accounting System, explicitly requiring that small enterprises should, strictly in accordance with the Accounting System for Small Enterprises from January 1, 2005, Of the accounting regulations; tax department in the collection of income tax, according to the total profit of the system as the basis for tax adjustments; accounting intermediaries to the system as an accounting standard. In accordance with the requirements of the “Small Business Accounting System”, the scope of the implementation of the “Small Business Accounting System” is the non-public offering of stocks or bonds, in line with the former State Economic and Trade Commission,