摘要
税收和会计既紧密相关,又相互区别。会计是征税的基础,而征税结果又反过来影响企业的经济效益和会计信息。在我国市场经济条件下,两者既有分离的必要,又有缩小差异的现实要求,即适度分离。
There is a close relationship and distinction between tax and accounting. Accounting is the basis of tax levy while the result of tax levy in turn affects the economic benefits and accounting information of enterprises. Under the actual conditions of China market economy, it is necessary to moderately separate and narrow the gap between tax and accounting.
出处
《审计与经济研究》
北大核心
2006年第1期68-70,95,共4页
Journal of Audit & Economics
关键词
两大模式
过度分离
适度分离
two modes
undue separation
moderate separation
