income tax accounting 中文意思是什麼

income tax accounting 解釋
所得稅會計
  • income : n （定期）收入，所得，收益。 an earned [unearned] income 勞動[不勞]所得。 draw a large income 收...
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. The first part put forward the reasons of difference between the enterprise income tax and accounting structure, mainly from the theories

    第一部分指出企業所得稅制度與會計制度存在差異的原因，主要從理論層次進行分析。
  2. After the two reforms, the distance had been enlarged between the system of enterprise income tax and the accounting structure, which strengthened the difficulty of tax ' s calculation and collection

    經歷兩次大變革后，企業所得稅制與會計制度差距拉大，增加了稅款計算與徵收的難度。
  3. The second part is the compare and analysis of the system of enterprise income tax and accounting structure from practice in detail, to compare and analyze the two ' s difference in income affirmation, deducting items, assets handling, investing, debts reconstruction and dealing with ones related, and so on

    第二部分是對企業所得稅制與會計制度從實務層次進行具體的比較分析，在收入的確認、扣除項目、資產的處理、投資、債務重組及關聯方交易等方面，對會計制度和企業所得稅制度的差異進行了分析比較。
  4. Starting from this point, in this dissertation compare and an alyze the system of enterprise income tax and accounting structure. firstly to analyze the two ' s different theoretical sources ; secondly to compare the two ' s difference from practice ; at last to provide my own opinion, which is the fixed position of the two ' s relation and how to coordinate them from the system of enterprise tax income

    本文正是從此出發，通過企業所得稅制與會計制度的比較分析，首先談二者存在差異的理論根源，然後從實務層次具體對二者的差異進行比較分析，最後提出本人對此問題的看法，即對二者關系的定位及如何從企業所得稅制的角度去協調。
  5. The system of enterprise income tax experienced two great reforms, which were the " tax payments instead of profit deliveries to the state " in 1983 - 1984 and the establishment of united state - owned enterprise income tax in 1994 ; at the same time, accounting structure also experienced the reform, which was from implement different accounting in different fields in 1993 to the united accounting structure in 2000

    經濟體制改革的深入和市場經濟的發展，促使企業所得稅制度與會計制度不斷改革。企業所得稅制先後經歷了1983 - 1984年的「利改稅」到1994年建立的統一的內資企業所得稅兩次大變革。同時，會計制度也從1993年的分行業會計制度到2000年全行業統一會計制度的重大演變。
  6. Comparative analysis of income tax accounting method

    所得稅會計處理方法的比較分析
  7. Since 1909, it has gone through one hundred years in discussing income tax accounting

    從1909年開始研究所得稅會計以來，大約經歷了一百年的時間。
  8. As present, there is not specific definition of group ' s income tax accounting in china

    目前，我國還未對企業集團所得稅會計形成一個明確的定義。
  9. Therefore, the research on income tax accounting is of great significance in both theory and practice

    因此，所得稅會計研究具有重大的現實意義與理論意義。
  10. Income tax accounting treatment methods are divided into taxes parable method and tax effect accounting mainly

    所得稅會計處理方法主要分為應付稅款法和納稅影響會計法。
  11. The analysis has offered the realistic basis for making the accounting standard of the group ' s income tax accounting

    以上分析為制定企業集團所得稅會計規范提供了現實依據。
  12. American is the earliest country in studying income tax accounting and has achieved the most greatly accomplishment

    美國是世界上研究所得稅會計最早、投入最多、取得成就也最大的國家。
  13. In 1994, the ministry of finance has focused on the development of specific standards entitled income tax accounting

    隨著中國的入世，我國的稅制面臨著重大改革，所得稅會計準則的制訂已經迫在眉睫。
  14. The forth part is comparison and selection of income tax accounting treatments, including income tax accounting differences and treatments

    第四章進行所得稅會計處理方法的比較，包括所得稅會計差異，所得稅會計處理方法介紹。
  15. It elaborates the prime notions and the relationship between accounting and taxes. part three, it introduces the evolution of income tax accounting about american

    從所得稅會計的基本概念入手，闡述所得稅的基本理論，會計與所得稅的關系：第三章，美國所得稅會計的演進。
  16. Chapter two firstly discusses controversial issue about the basis of interim reports that is whether interim period is to be viewed as a presentation of an autonomous period or as an integral part of the annual reporting period the author suggests certain accounting principles and practices followed for annual reporting purpose require certain modification so that the reported results for the interim period may better relate to the results of operations for the annual period except that ， it is also depicted the influences from interim accounting changes ， the accounting of two special gains and losses items ， the measurement of intraperiod income tax and varieties of interim models the author devotes to give reasonable suggestions of interim reporting which can satisfy the nee

    首先通過有關定義的介紹，指出通常意義下的中期財務報告是相對于年度財務報告而言的，是企業在正常經營情況下定期對外披露、且涵蓋期間短於一個完整會計年度的財務報告。然後在此基礎上，圍繞誰是財務報告信息的使用者、他們需要哪些信息，以及企業應該提供哪些信息，推斷出中期財務報告的側重點對于年度財務報告應有所不同，但從本質上講，兩者都屬於一種不完全循環期間的定期報告，都具有滿足信息使用者決策需要的共同目標。
  17. It has been focused on three fields : one is the nature of income tax accounting, another is the tendency about institution of working out standards, the other is the degree and method about inter - period allocation of income taxes

    美國所得稅會計的研究主要集中在三個問題上：一是所得稅的本質；二是準則制訂機構的傾向；三是所得稅跨期攤配的程度與方法。其中矛盾的焦點又集中在遞延法和債務法的選擇上。
  18. Article 16. any enterprise with foreign investment and any establishment or place set up in china by a foreign enterprise to engage inproduction or business operations shall file its quarterly provisional income tax return in respect of advance payments with the local tax authorities within the period for advance payments of tax, and it shall file an annual income tax return together with the final accounting statements within four months from the end of the tax year

    第十六條外商投資企業和外國企業在中國境內設立的從事生產、經營的機構、場所應當在每次預繳所得稅的期限內，向當地稅務機關報送預繳所得稅申報表；年度終了后四個月內，報送年度所得稅申報表和會計決算報表。
  19. However, the author thinks : both methods follow accrual basis. the major difference between the two methods lies in that taxes parable method should take tax laws as the leading factor to deal with the income tax accounting, while tax effect accounting should take accounting regulations as the leading factor to deal with the income tax accounting

    然而，筆者認為：應付稅款法與納稅影響會計法都遵循了權責發生制，兩者的主要區別在於，應付稅款法是以稅收法規為主導來處理所得稅會計問題，而納稅影響會計法則是以會計法規為主導來處理所得稅會計問題。
  20. The last part, chapter 6, is comparison of income tax st andards ( ed ) with ias12 and give some suggestions for setting up our standards, including the necessary of publishing chinese income tax accounting standards as soon as possible, analysis the chinese exposure draft of income tax accounting

    第六章進行所得稅會計準則比較與思考，提出我國所得稅會計準則盡快公布的必要性，我國所得稅會計準則徵求意見稿分析，制定我國所得稅會計準則的四點思考。
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