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为维持市场经济长期繁荣稳定,国家颁布了《企业会计准则应用指南》,对企业会计工作及企业税收做出了新规定、新要求。新会计准则是我国新时期改革开放对会计进行改革的全新体现,使会计改革达到了较高的水平。本文针对新会计准则下会计工作展开论述,并对企业会计税收筹划策略进行了简要分析。
In order to maintain the long-term prosperity and stability of the market economy, the State promulgated the “Guidelines for the Application of Accounting Standards for Business Enterprises”, which set new rules and new requirements for corporate accounting work and corporate taxation. The new accounting standards are a brand-new embodiment of China’s reform and opening up to accounting reform in the new period, which has brought accounting reforms to a higher level. This article discusses the accounting work under the new accounting standards and briefly analyzes the tax planning strategies for corporate accounting.