| 所得税会计之中美差异 |
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| 引用本文： | 赵辛.所得税会计之中美差异[J].西南农业大学学报(社会科学版),2004,2(4):81-83. |
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| 作者姓名： | 赵辛 |
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| 作者单位： | 西南农业大学,经济管理学院,重庆,400716 |
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| 摘 要： | 由于所得税税法的不同和会计理论研究水平的不一致 ,中国与美国的所得税会计在许多方面存在差异。本文通过对中美所得税会计的比较 ,就我国的所得税会计提出了建议。
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| 关 键 词： | 所得税税法 所得税会计 差异 |
| 文章编号： | 1672-5379(2004)04-0081-03 |
| 修稿时间： | 2004年4月13日 |
A COMPARATIVE STUDY OF INCOME TAX ACCOUNTING BETWEEN CHINA AND THE UNITED STATES |
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| ZHAO Xin.A COMPARATIVE STUDY OF INCOME TAX ACCOUNTING BETWEEN CHINA AND THE UNITED STATES[J].Journal of Southwest Agricultural University:Social Science Edition,2004,2(4):81-83. |
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| Authors: | ZHAO Xin |
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| Abstract: | Owing to the differences in income tax laws and in research level of accounting theory, differences exist in many aspects of income accounting between the United States and China. Based on a comparative study of the income tax accounting in the two countries, this paper offers some suggestions for the reform of income tax accounting i9n China. |
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| Keywords: | Income Tax Law income tax accounting difference |
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