发布网友 发布时间:2024-04-09 06:27
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热心网友 时间:2024-04-22 19:04
China's enterprise income tax is levied on all types of domestic and foreign enterprises from a tax, enterprise income tax from the national and local authorities responsible for collecting and sharing income from local and central. The first paper presented a conceptual framework enterprise income tax accounting, which were specific, including income tax accounting objectives, assumptions, and the tax on the basis of four characteristics. With the establishment of China's socialist market economy and the development of economic globalization, China's current emergence of many new income tax accounting issues, including accounting methods are too complex, not strictly define the taxpayers, and tax preferential policies at different levels within and outside the two sets of income tax disadvantages. We shall, in accordance with the relevant requirements of the tax law and the principles of the market economy, seriously consider unification with the introduction of the tax law, precisely defined enterprise income tax taxpayers, reform tax incentives manner, and outside two unified income tax, improve the existing enterprise income tax accounting.