浼佷笟鎵�寰楃◣浼氳鏍哥畻鏂规硶娴呮帰
浼佷笟鎵�寰楃◣浼氳鏍哥畻鏂规硶娴呮帰
(
寮�棰樻姤鍛?/p>
,
姣曚笟璁烘枃
15000
瀛?/p>
)
鎽?/p>
瑕侊細绋庢敹浣滀负浠ュ浗瀹朵负涓?/p>
浣撶殑涓�绉嶅垎閰嶏紝
鍏朵綔鐢ㄦ棩鐩婇噸瑕併�傚湪璁″垝缁忔祹鏉′欢涓嬶紝鎴戝浗鏃笉瀛樺湪鐙珛鐨勪細璁″埗搴︼紝
涔熶笉
瀛樺湪瀹屽杽鍚堢悊鐨勭◣鏀跺埗搴︼紝浼佷笟鏄浗瀹剁殑闄勫睘鐗┿�傞殢鐫�鏀归潻寮�鏀俱�佺ぞ浼氫富涔夊競鍦虹粡娴庝綋鍒?/p>
鐨?/p>
...
<p>
鎵�寰楃◣浼氳鏍哥畻鏂规硶娴呮帰
(
寮�棰樻姤鍛?/p>
,
姣曚笟璁烘枃瀛?/p>
)<br />
鎽?/p>
瑕侊細绋庢敹浣滀负浠ュ浗瀹朵负涓讳綋鐨勪竴绉嶅垎閰嶏紝鍏朵綔鐢ㄦ棩鐩婇噸瑕併�傚湪璁″垝缁忔祹鏉′欢涓嬶紝
鎴戝浗鏃笉瀛樺湪鐙珛鐨勪細璁″埗搴︼紝
涔熶笉瀛樺湪瀹屽杽鍚堢悊鐨勭◣鏀跺埗搴︼紝
浼佷笟鏄浗瀹剁殑闄勫睘鐗┿�?/p>
闅忕潃
鏀归潻寮�鏀俱�?/p>
绀句細涓讳箟甯傚満缁忔祹浣撳埗鐨勫缓绔嬪拰鍥芥湁浼佷笟绠＄悊浣撳埗鐨勬敼闈╋紝
鎴戝浗浼佷笟閫愭璧颁笂涓�
鏉¤嚜涓荤粡钀ャ�佽嚜璐熺泩浜忎箣璺紝鎴愪负甯傚満缁忔祹鐨勪富浣撱�備即闅忎紒涓氱殑鍙戝睍锛屼細璁¤鑼冧綋绯汇�佷紒涓?/p>
鎵�寰楃◣鍒跺害涔熼�愭鍙戝睍瀹屽杽璧锋潵銆?/p>
鍦ㄦ墍寰楃◣浼氳鐮旂┒涓紝
鎵�寰楃◣浼氳澶勭悊鏂规硶鐨勯�夋嫨涓庤繍鐢?/p>
鏄牳蹇冮棶棰樹箣涓�銆?/p>
鏈枃鎷熼�氳繃瀵瑰嚑绉嶆墍寰楃◣浼氳澶勭悊鏂规硶鐨勬瘮杈冨垎鏋愶紝
瀵规垜鍥戒紒涓氬凡閲囩敤鐨?/p>
鏂规硶杩涜鎵�寰楃◣鏍哥畻鎻愬嚭涓�鐐瑰缓璁�?/p>
<br />
鍏抽敭璇嶏細璧勪骇璐熷�鸿〃鍊哄姟娉曪紱浼佷笟鎵�寰楃◣锛涗細璁″鐞嗘柟娉?/p>
<br />
<br />
Research on Company Income Tax Accounting Treatment Methods<br />
Abstract
锛?/p>
Tax as a distribution conducted by the government plays a more and more important role
in modern society. Under traditional planned economy, there was neither independent accounting
system nor sound reasonable tax system in our country; companies were subsidiaries to the
government. With opening to the world, the establishment of socialism market economic system
and reform of state-owned company managerial system, companies in our country gradually
become the main participants in market economy, which promotes the development of accounting
standards system and income tax system. This promoted the emergence and development of tax
accounting in our country. By comparing several income tax accounting treatment methods, this
thesis will put forward some suggestion on what methods was used. <span
class='Onf450'></span> <br />
Key words
锛?/p>
The balance sheet liability method; corporate income tax; Accounting treatment