摘要
阐述了所得税准则修订的必要性和新所得税会计准则实施的意义,对新会计准则体系下所得税的核算进行了分析,探讨了执行新准则所面临的挑战。
This paper expounds the necessity of the revision of tax accounting principle and the significance of implementing the new accounting principle, analyzes the income tax accounting in new accounting principle system, and probes into the ehallenges faced by the implementation of new principle.
出处
《科技情报开发与经济》
2008年第6期116-117,共2页
Sci-Tech Information Development & Economy
关键词
新会计准则
企业所得税
会计核算方法
new accounting principles
income tax of enterprise
accounting method
