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qian xi suo de shui fa hui ji chu li fang fa
Author(s): 
Pages: 75-76
Year: Issue:  4
Journal: Xi'an Finance

Keyword:  所得税 会计 处理方法;
Abstract: 财务会计和税收遵循不同的原则,服务于不同的目的,对收益、费用、资产、负债等的确认时间和范围不同导致税前会计利润和应税所得之间产生差异,本文从二者产生差异的原因着手,详细分析了纳税影响会计法的内涵实质,并对纳税影响会计法提出了改进方法。
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