浅谈税前会计利润与应纳税所得之间差异信息的披露被引量：1

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作者谢涛汤华

机构地区中国船级社重庆分社四川明星电力股份有限公司

出处《交通财会》 2005年第3期43-44,共2页 Finance & Accounting for Transport

关键词会计核算企业披露所得税税务部门税前会计利润应纳税所得差异信息证明

同被引文献17

1韩博,陈懿蕾.补价和相关税费产生的现金流披露[J].重庆工学院学报,2005,19(6):84-87. 被引量：3
2吴秀波.OECD国家公司纳税信息公开披露经验及启示[J].扬州大学税务学院学报,2006,11(3):36-39. 被引量：8
3Larry Gene Pointer. Disclosing corporate tax policy[J].Journal of Accountancy,1973,(07):56-61.
4Peter P.Weidenbruch,JR. Disclosure of government tax information and action[J].National Tax Journal,.
5Michael Mazerov. State Corporate Tax Shelters And The Need For "Combined Reporting"[D].2007.
6Alistair Nevius. Disdosure and Use of Taxpayer Information[J].The Tax Adviser,2008.
7Clyde P Stickney. Current Issues in the Measurement and Disclosure of Corporate Income Taxes[J].The Accounting Review,1979,(02):421-433.
8Michelle Hanlon. What Can We Infer about a Firm' s Taxable Income from Its Financial Statements[J].National Tax Journal,2002,(04):831-863.
9Lenter,David,Douglas.Shackelford,Joel Slemrod. Public Disclosure of Corporate Tax Return Information:Accounting,Economics,and Legal Perspectives[J].National Tax Journal,2003,(04):803-830.
10Baruch Lev,Doron.Nissim. Taxable income,future earnings,and equity values[J].The Accounting Review,2004.1039-1074.

交通财会

2005年第3期

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