税收会计

当前我国税收会计亟待改革的问题是税收成本效益问题。

The problem of our tax accounting is the one of tax cost benefit .

正因为税收会计的重要性，所以国家对税收会计规定了严密的制度。

Because of the importance of Tax Accounting , the system of it is strict .

税收会计若干理论和实践问题研究

On Tax Accounting Theory and Practice

税收会计是国家各级税务机关核算和监督税收资金运动的一门专业会计，它和税务会计分属于两种不同的会计学科体系。

Tax accounting is a specialized accounting for the country to check and supervise tax fund .

关于税收会计的几点误解

The misunderstanding of revenue accounting

税收会计核算主要是对税款的征收、入库、报解和提退过程进行核算。

Tax accounting mainly for tax collection , storage , reporting solutions and put back the process of accounting .

大部分的商业和税收会计工作都要严格在国家和省市发布的各项制度规定下进行。

Much of business and tax accounting involves working with various rules imposed by the city , state or federal government .

四川省地税系统的税收会计核算改革工作起步较早，改革至今已有了初步成效。

Sichuan Province , local tax revenue accounting system , an early start in the reform , the reform has already had initial success .

对税收会计理论和实务的研究，在我国一直未受到应有的重视，使得税收会计的改革进展缓慢。

The research of tax accounting theory and practice is not deserved great attention in China , which slows down the reform of tax accounting .

同时，一些国家政府投入大量精力去培养和保留既懂信息技术、又懂税收会计的复合型人才。

At the same time , some governments invest a lot of effort to develop and retain only understands information technology , but also understands the complexities of tax accounting professionals .

探讨税务会计与财务会计、税务会计核算与财务会计核算的关系以及税务会计与所得税会计、税收会计的区别与联系。

This paper discusses the relationship of tax accounting and financial accounting ? tax accounting adjustment and financial accounting adjustment , and the relation and difference between tax accounting and income tax accounting .

作者在税收会计的基础上，构建了税务会计核算体系，将对税收资金的核算由纳税申报扩展到纳税义务发生开始。

On the basis of tax accounting , the writer establishes the calculating system of tax accounting , which will extend the calculating range of tax capital from tax return to the start of the tax liability .

通过税收会计核算的持续改革，更好的管理控制税源，如掌握了过去难以实施掌握的欠税信息，使过去繁重的税收征管工作发展更为有序高效。

Continuing through the tax accounting reform , better management control of revenue sources , such as the master control of taxes difficult to implement in the past information , so that the work of the past development of the heavy tax collection more efficient and orderly .

第四、五、六部分分别探讨了中国设立SPV所面临的法律、税收及会计制度条件，为下一部分的分析奠定基础。

Part four , five , six respectively studies the Chinese law , tax and accounting institution term of establish SPV , and lays the foundation for the analysis of the next part .

参考了ISDA的主约文件，探讨了我国信用违约互换的合约设计，并对税收、会计、法律和监管方面的问题进行了初步研究。

According to the master agreements of ISDA , study the contract design of credit default swap and investigate the tax , accounting , legal and regulation problems .

税收、会计监管与企业会计准则执行&以上市公司向上盈余管理为例

On the Relation Among Tax , Accounting Supervision and the Implementation of Enterprises Accounting Standards

第四节将我国与住房抵押贷款证券化相关的法律、税收和会计问题与国外进行了详细的比较。

Then I make a detailed comparison of relevant laws , taxation and accounting problem between China and foreign countries .

在与会计相关的诸多经济范畴中，当属税收与会计的关系最为密切。

Among the many economic scopes which interleave with accounting , it is tax that has the closest relationship with it .

国家应在出口经营权、信贷、保险、税收及会计法规等方面对租赁公司给予支持。

Therefore , government should support lease companies in the area of export license , credit , insurance , tax and account regulations etc.

股票期权法律制度是一个完整的体系，涉及到公司、证券、税收和会计等主要经济法领域。

As a complete system , the stock option institution involves the main economic legal areas such as the corporation , the security , the tax and accounting .

人们用它来利用各国法律、税收、会计、资本市场、经济发展等地区差异来发行资产支撑证券，降低交易成本。

It can be used to issue asset-backed securities and decrease trading cost by making full use of the different law , tax , accounting , capital market and economical development of different countries .

税务筹划需要对国家税收和会计等多方面法律和政策的精确理解，需要有高超的设计技巧并在实践中不断探索才能达到企业利润最大化的目标。

Tax planning requires accurate understanding of the laws and policies on the State taxes and accounting and excellent design skills and continuous exploration through practices . Only by doing so , the goal of maximizing enterprise profits can be achieved .

我国税收制度与会计制度比较研究

The Comparative Study of Tax System and Accounting System in China

有效降低税收成本的会计方法选择

The Accounting Method of Effectively Reduces the Tax Revenue Cost

浅析企业税收及其在会计报表中的揭示

Elementary analysis on revenue from enterprises and its revelation on accountant report

最后提出了我国税收制度与会计制度的协调方案。

The last , propose coordination solution to tax system and accounting system .

税收制度与会计制度的协调性研究

Research on the Coordination of Taxation and Accountancy

税收筹划的会计分析

Fiscal analysis of revenue planning and preparation

企业税收及其在会计报表中的揭示对我国财务报告表外披露的思考

Enterprise Fax and its Disclosure in Financial Statement Reflection on Disclosure of off Financial Statement in China

该刊物涵盖了所有的会计领域，包括审计、税收、财务会计、管理会计和电算化。

Included are publications on all phases of accounting , including auditing , tax , financial accounting , managerial accounting , and microcomputer applications .