| 对企业所得税会计理论的初步认识 |
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| 引用本文： | 许玉文. 对企业所得税会计理论的初步认识[J]. 机械管理开发, 2006, 0(4): 132-132,134 |
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| 作者姓名： | 许玉文 |
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| 作者单位： | 上海纬欣机电有限公司,上海,200000 |
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| 摘 要： | 通过对企业会计所得与应纳税所得差异的类别及产生的原因，得出所得税会计的必要性及理论构架、假设、基本概念、基本原则和基本核算方法。
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| 关 键 词： | 所得税会计 理论框架 认识 |
| 文章编号： | 1003-773X（2006）04-0132-02 |
| 收稿时间： | 2006-02-16 |
| 修稿时间： | 2006-02-162006-05-11 |
Primary Understanding of Enterprise Income Tax Accounting Theory |
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| Xu Yuwen. Primary Understanding of Enterprise Income Tax Accounting Theory[J]. Mechanical Management and Development, 2006, 0(4): 132-132,134 |
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| Authors: | Xu Yuwen |
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| Abstract: | It comes out of the necessity of the income tax accounting and the theory frame, assumption, basic conception, basic principle and basic calculation method by means of analysis to the reason arises from the kinds of differences between enterprises accounting income and receivable tax income. |
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| Keywords: | Income tax accounting Theoretical frame Thinking |
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