苏菲娜的水乳好用吗:请帮我翻译下一段为英语!谢了!

来源:百度文库 编辑:高校问答 时间:2024/05/07 13:34:31
我国的企业所得税是对各类国内外企业所得征收的一种税,企业所得税分别由国家和地方当局负责征收,所得收入由地方和中央共享。
本论文先介绍了企业所得税会计的理论框架,这里面具体包括所得税会计的目标、假设、特点和计税依据四方面内容。随着我国社会主义市场经济的建立和经济全球化的发展,我国现行所得税会计出现了许多新问题,包括会计核算方法过于复杂、纳税人的确定不够严格、税收优惠政策层次多和实行内外两套所得税的弊端等。我们应按照相关的税法和市场经济原则的要求,认真思考,统一采用应付税款法、准确界定企业所得税的纳税人、改革税收优惠方式、统一内外两套所得税,完善现行企业所得税会计。

China's enterprise income tax is levied on all types of domestic and foreign enterprises from a tax, enterprise income tax from the national and local authorities responsible for collecting and sharing income from local and central. The first paper presented a conceptual framework enterprise income tax accounting, which were specific, including income tax accounting objectives, assumptions, and the tax on the basis of four characteristics. With the establishment of China's socialist market economy and the development of economic globalization, China's current emergence of many new income tax accounting issues, including accounting methods are too complex, not strictly define the taxpayers, and tax preferential policies at different levels within and outside the two sets of income tax disadvantages. We shall, in accordance with the relevant requirements of the tax law and the principles of the market economy, seriously consider unification with the introduction of the tax law, precisely defined enterprise income tax taxpayers, reform tax incentives manner, and outside two unified income tax, improve the existing enterprise income tax accounting.