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在我国社会主义市场经济发展的今天,企业在发展的过程中都需要一定的支出,这次需要会计的核算,同时也必不可少的需要纳税,也就是说的税收处理。在两种经济活动中,既有联系又有区别。本文就着重分析了企业有关支出的会计处理与税收处理的差异,希望能对企业的发展和市场的良性运行起到一定的积极作用。
In the development of socialist market economy in our country today, enterprises need some expenditure in the process of development. This time they require accounting and taxation, which means tax treatment is indispensable. In both economic activities, there are both connections and differences. This article focuses on the analysis of the difference between the accounting treatment and the tax treatment of the enterprise expenditure, hoping to play an active role in the development of the enterprise and the healthy operation of the market.