浅谈实施“两则”对税收的影响李东辉，胡涛经国务院批准，财政部发的《企业财务通则》和《企业会计准则》（以下简称《两则》），于去年７月１日正式实施。这项改革借鉴了国际惯例，适应了社会主义市场经济的要求，规范了企业的财会行为，促进了企业之间的公平竞争，标志... On the implementation of the “two” impact on taxation Li Donghui, Hu Tao by the State Council approved the Ministry of Finance issued the “Corporate Finance General” and “Accounting Standards for Business Enterprises” (hereinafter referred to as “two”), on July 1 last year formally Implementation. This reform draws on international practices, meets the requirements of the socialist market economy, standardizes the accounting practices of enterprises, and promotes fair competition among enterprises, marking ...