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国家税务总局近日发布了《关于确认企业所得税收入若干问题的通知》(国税函[2008]875号)(以下简称《通知》),明确了《中华人民共和国企业所得税法》及《中华人民共和国企业所得税法实施条例》关于确认企业所得税收入的若干问题,缩小了与《企业会计准则第14号——收入》(以下简称《企业会计准则》)的差异。在会计实务中如何认识并正确处理两者的关系,是一个非常现实的问题。
The State Administration of Taxation recently issued the Circular on Certain Issues Concerning the Confirmation of Income from Enterprise Income Tax (Guoshuihan [2008] No. 875) (hereinafter referred to as the “Circular”), which clearly defined the “Enterprise Income Tax Law of the People’s Republic of China” and the “Enterprise of the People’s Republic of China Implementation of the Income Tax Law ”on certain issues related to the recognition of corporate income tax, narrowing and“ Accounting Standards for Business Enterprises No. 14 - Income ”(hereinafter referred to as“ Accounting Standards for Business Enterprises ”) differences. How to recognize and properly handle the relationship between the two in accounting practice is a very real problem.