所得税会计在我国运用的几点看法扬州大学税务学院施兵我国开展所得税会计已有一段时间，在促进会计学科建设，保证国家的税款及时、足额地上交国库等方面起着重要的作用。但运用过程中还存在一些问题需要进一步完善，这里谈几点看法。一、改变目前以权责发生制为唯一的原... Income tax accounting in our country a few views on the use of Yangzhou University School of taxation tax China’s income tax accounting for some time to promote the construction of accounting disciplines to ensure that the national tax timely and fully handed over to the Treasury and other aspects play an important role. However, there are still some problems in the process of using which need to be further improved. Here are some observations. First, change the current system of accruals as the only original ...