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随着市场经济体制不断完善,所得税法的调节作用越来越明显。会计理论及实践逐渐脱离了税法的束缚,和国际形成接轨。一旦会计和所得税法二者间的关系处理不好,必将影响税法改革和国际惯例的协调步伐与节奏,同时还会阻碍市场经济快速发展。本文阐述了非经济业务及所得税法的内涵,对二者协调提出措施建议。
With the constant improvement of the market economy system, the regulatory role of the income tax law becomes more and more obvious. Accounting theory and practice gradually separated from the shackles of tax law, and the formation of international standards. Once the relationship between accounting and income tax law is not properly handled, it will inevitably affect the coordination pace and rhythm of tax law reform and international practice, meanwhile it will hinder the rapid development of market economy. This essay elaborates the connotation of non-economic business and income tax law and puts forward measures and suggestions for the coordination between the two.