| 我国所得税会计处理的现状及改进构想 |
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| 引用本文： | 何育英.我国所得税会计处理的现状及改进构想[J].安阳工学院学报,2005(6):96-97. |
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| 作者姓名： | 何育英 |
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| 作者单位： | 中国一拖集团有限公司,拖拉机学院,河南,洛阳,471003 |
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| 摘 要： | 目前从我国对所得税会计处理的实际情况看,绝大部分企业采用的是优化程度最低、且旱已被世界上多数国家所摒弃的应付税款法.要想改进这种现状,应用会计国际化的视角探寻个中原因,并以相关制度为突破口进行改进.
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| 关 键 词： | 所得税会计处理 会计准则 国际惯例 改进 |
| 文章编号： | 1673-2928（2005）06-0096-02 |
| 收稿时间： | 2005-11-12 |
| 修稿时间： | 2005年11月12日 |
The Status of Dealing with Personal Income Tax by Accountancy in Our Country and Innovation Thinking |
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| HE Yu-ying.The Status of Dealing with Personal Income Tax by Accountancy in Our Country and Innovation Thinking[J].Journal of Anyang Institute of Technology,2005(6):96-97. |
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| Authors: | HE Yu-ying |
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| Abstract: | Nowadays, in the point of the actual circumstance of dealing with personal income tax by accountancy, almost all the enterprises adopt the method of payable taxes, which is the lowest bettering grade and has been deserted by most countries all over the world. From the view of accountancy internationalization, relevant regulations must be put forward to innovate the status. |
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| Keywords: | dealing with personal income tax by accountancy accountancy standard international practice innovation |
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