| 对企业所得税纳税调整的探讨 |
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| 引用本文： | 唐红兵. 对企业所得税纳税调整的探讨[J]. 湖南冶金职业技术学院学报, 2006, 6(1): 64-66 |
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| 作者姓名： | 唐红兵 |
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| 作者单位： | 衡阳市妇幼保健院,湖南,衡阳,421000 |
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| 摘 要： | 对企业所得税的实质及纳税调整后在一定程度上存在重复征税,不利于税收公平和经济公平,加剧了税制与会计制度的不协调等问题进行了探讨.
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| 关 键 词： | 企业所得税 所得税纳税调整 重复征税 税收公平 |
Research on the Adjustment of Enterprises'''' Income Tax |
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| TANG Hong-bing. Research on the Adjustment of Enterprises'''' Income Tax[J]. Journal of Hunan Metallurgical Professional Technology College, 2006, 6(1): 64-66 |
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| Authors: | TANG Hong-bing |
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| Abstract: | This paper probes into the problems that after the adjustment enterprises' income tax, there is the same tax levied twice. the adjustment method goes against the fair of taxes and economy, and sharpens the contradiction between taxes system and accounting system. |
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| Keywords: | enterprises' income tax levying adjustment of income tax levy twice fair of taxes |
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