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2003年09 期
| 標題 |
| 鐵路運輸企業(yè)會計制度與稅法的協(xié)調(25 卷) |
| 英文標題 |
| The Coordination between the Accounting System in Railway Transport Enterprises and Tax System |
| 摘要 |
| 財政部于2000年年底頒發(fā)的《企業(yè)會計制度》將于2005年在國有企業(yè)全面執(zhí)行。通過比較企業(yè)會計制度與企業(yè)所得稅稅收法規(guī)，說明新的會計標準與稅收標準對企業(yè)所得稅的現金流產生的影響，并就鐵路運輸企業(yè)執(zhí)行企業(yè)會計制度與稅法的協(xié)調提出具體意見。 |
| 作者 |
| 新聞作者:門 瑢，黃少松 |
| 關鍵字 |
