tax accounting 中文意思是什麼

tax accounting 解釋
稅務會計
  • 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. Comparative analysis of income tax accounting method

    所得稅會計處理方法的比較分析
  2. On the separation of finance accounting and tax accounting

    淺議財務會計與稅務會計分離問題
  3. 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。
  4. 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。
  5. 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。
  6. 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。
  7. 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。
  8. 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。
  9. 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。
  10. 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。
  11. 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。
  12. 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。
  13. Discussion on the relationship between the tax accounting and the financial accounting

    試論稅務會計與財務會計的關系
  14. Section three : the selection in patterns of tax accounting in china. this section is the emphasis of the thesis

    第三部分我國的稅務會計模式選擇及其發展方向本部分是本文的重點。
  15. There is an explicit instruction in chinese accounting system that separates tax accounting from financial accounting

    2000年修訂后的《會計制度》明確規定，實行財務會計與稅務會計相分離的做法。
  16. In contrast, traditional tax accounting courses concentrate on administrative issues while ignoring the richness of the context in which tax factors operate

    相反地，傳統的稅務會計課程專注於行政上的議題，卻忽略了稅務因素運作上豐富的內容。
  17. Hk profits tax accounting, auditing tax register chinese trademark

    4登記公司稅務管理及有關法規
  18. The first part is about the standard, which is used to separate tax accounting from financial accounting ; in particular the standard is the relationship between tax accounting and financial accounting. according to the former analysis, a conclusion is drawn : the differences between tax accounting and financial accounting derive from the tax regulations and accounting principles

    首先說明本文採用的劃分稅務會計模式的標準是依據財務會計與稅務會計的關系，由此分析得出稅務會計與財務會計差異的根源來自稅收法規與會計準則的不同，其次介紹了稅務會計模式的構成及其影響因素分析。
  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. However, under the influence of special historical background, there still exist grave drawbacks in legislation, content, administration, standardized treatment of tax accounting in tax law. with china ' s entry into wto, together with the changes in international income tax system and the corresponding changes in financial accounting system and principles, it is becoming increasingly urgent to improve and perfect chinese corporate income tax system

    但是，由於受特殊的歷史背景影響，企業所得稅法律與制度無論從立法規范、內容體系還是在征管體制、稅務會計的規范處理等方面都存在著比較重大的缺陷，特別是隨著中國加入世界貿易組織和國際上所得稅制度與之相應的財務會計制度與準則的變化，使得我國企業所得稅制度的改革與完善日益迫切。
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