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一、应需而变,我国所得税会计准则的全面变革理论总是适应社会的需要而产生、发展的,所得税会计及其理论研究也是如此。改革开放
First, as the need for change, China’s income tax accounting standards for a comprehensive reform of the theory always adapt to the needs of society arising, development, income tax accounting and its theoretical research as well. Reform and Opening