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xin qi ye hui ji zhun ze yu xin qi ye suo de shui fa dui yu suo de shui chu li de cha yi
Pages: 76-79
Year: Issue:  1
Journal: Finance & Accounting for Communications

Keyword:  新企业会计准则 新企业所得税法 所得税处理 差异;
Abstract: 财政部令第33号颁布了《企业会计准则》及1~38号具体准则,中华人民共和国主席令第63号颁布了《中华人民共和国企业所得税法》,会计与税法对所得税的处理存在诸多差异,本文对此进行了简单分析。
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