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本文在我国会计制度国际趋同的背景下,探讨我国所得税税收制度与会计制度协调问题,并提出了两者协调的若干具体措施。
Under the background of the international convergence of accounting system in our country, this paper discusses the coordination of income tax system and accounting system in our country and puts forward some concrete measures to coordinate the two.