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会计准则改革后的税收制度体现了会计与税收适当分离的原则。不同的概念范围与计算口径给实践工作带来一系列困扰。本文从制度层面与实务层面两个方向提出解决措施。
The tax system after the accounting standards reform reflects the principle of proper separation of accounting and taxation. Different concept ranges and calculation calculus bring a series of problems to practical work. This article from the institutional level and practical aspects of the two directions to propose solutions.