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2005-2006年,新会计准则与新企业所得税相继发布,财税改革的一系列动作,表明了我国税务会计将走上与财务会计分离之路。这不但是政府的决心,也是理论界的共识。在这种形式下,当务之急是加强对税务会计核算方法的实务研究。随着企业管理信息化在我国的逐步普及,讨论IT环境下的税务会计信息系统的构建具有特别重要的意义。
2005-2006, the new accounting standards and new corporate income tax have been released, a series of fiscal and tax reforms show that China’s tax accounting will embark on the separation of financial accounting. This is not only the determination of the government but also the consensus of theorists. In this form, it is imperative to strengthen the practical study of tax accounting methods. With the gradual popularization of enterprise management informatization in our country, it is of great importance to discuss the construction of tax accounting information system in IT environment.