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2006年2月15日,新企业会计准则的颁布,标志着我国的会计行业迈入了新纪元;2007年5月,第十届全国人民代表大会通过的《中华人民共和国企业所得税法》统一了内外资企业所得税。至此,会计人员的主观职业判断与税收法定原则之间的矛盾使得税会之间的差异呈现出新的变化。本文以企业会计准则和企业所得税法为依据,对企业业务招待费的所得税纳税调整进行了探析。
The promulgation of the new Accounting Standards for Business Enterprises on February 15, 2006 marked a new era for the accounting profession in our country. In May 2007, the “Enterprise Income Tax Law of the People’s Republic of China” passed by the Tenth National People’s Congress unifies Foreign-funded enterprise income tax. At this point, the contradiction between the accounting profession’s subjective professional judgment and the statutory principle of taxation has brought about a new change in the differences between the tax levies. Based on the Accounting Standards for Business Enterprises and the Law of Enterprise Income Taxes, this paper probes into the adjustment of income tax on corporate hospitality.