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财务会计和税法分别遵循不同的原则,服务于不同的目的。《企业会计制度》和《企业会计准则——收入》对收入的确认提出了明确的标准,体现了实质重于形式的会计原则。而企业所得税
Financial accounting and tax law respectively follow different principles and serve different purposes. “Enterprise Accounting System” and “Accounting Standards for Business Enterprises - Revenue” set clear standards for the confirmation of revenue, which reflects the accounting principle of substance over form. And corporate income tax