所得税会计

第二章，所得税会计的基本理论。

Part two , Fundamental theories of income tax accounting .

对构建我国所得税会计准则相关问题的探讨

On Relevant Issues About Establishment of Income Tax Accounting Standard in China

所得税会计方法选择的理论分析和实证研究

The Theoretical Analysis and Empirical Study of Income Tax Accounting Choice

论我国所得税会计处理方法的选择&基于所得税会计准则的国际比较研究

On the Accounting Processing Method of Corporate Income Tax in China

论新所得税会计准则的资产负债表观

Discussion on Assets and Liability Under New Income Tax Accounting Standard

企业所得税会计的产生和发展经历了两个主要阶段。

The generation and development of enterprise income tax experience two stages .

新环境下铁路运输企业所得税会计政策的优化

Optimization of Income Tax Accounting in Railway Transportation Enterprises under New Environment

解读所得税会计处理新规范

Analyses on the New Standards Dealing with Income Tax Accounting

新的所得税会计准则全面采用资产负债表债务法。

New income tax accounting standards adopted comprehensively balance sheet debt law .

企业固定资产减值准备影响所得税会计的分析

On Influence of Depreciation Preparation of Fixed Assets on Income Tax Accounting

所得税会计政策选择的经济动因及实证研究

The Economic Reasons and Empirical Studies of Choice of Income-Tax Accounting Policy

提取坏帐准备的所得税会计处理

Handing of the Accountant of Income Tax That Draws Badly Account Preparation

对所得税会计处理两种方法的比较与评价

Comparison and Assessment on Two Methods for Accounting Income Taxes

这与新所得税会计准则的规定相一致。

This is consistent with the new income tax standards .

试论非现金资产评估增值的所得税会计核算

On the Income Tax Accounting of Non-cash Assets Evaluation Rising in Value

所得税会计处理：新准则与旧规范的比较分析

Accounting for Income Tax : a Comparative Analysis of Old and New Standard

试论所得税会计的发展与完善

On the Development and Perfection of Income Tax Accounting

对我国所得税会计采用资产负债表债务法问题的思考

Thoughts of Income Tax Auditing Adopting Balance Sheet - liability Method in China

我国所得税会计处理中债务法的选择

The selection of Debt Methods In Dealing With Income Tax Accounting In China

二是会计集群性以及制度和经济背景对所得税会计处理的影响。

Secondly , accounting system and economic background may also affect accounting treatment .

关系图法在所得税会计教学中的应用

Application of Relation Graphics in Income Tax Accounting Teaching

探讨研究美国所得税会计的必要性和美国所得税会计的演变；

Part three , It introduces the evolution of income tax accounting about American .

对企业所得税会计理论的初步认识

Primary Understanding of Enterprise Income Tax Accounting Theory

债务法下所得税会计研究

Research on Income Tax Accounting in Obligation Law

所得税会计处理相关问题的思考

Reflections on Related Issues Concerning Income Tax Accounting

所得税会计中的难点解析

Analysis on the Difficulty in Income Tax Accounting

所得税会计方法探讨

Probes to the Accounting Method for Income Tax

关于所得税会计处理方法之比较研究

On Treatment Method for Income Tax Accounting

所得税会计关系着国家税款征收和企业收益分配。

Countries accounting for income taxes related to tax collection and distribution of corporate earnings .

这些问题不仅涉及所得税会计准则的主要内容，而且关系到所得税会计准则的质量。

These questions concern both the important content and quality of income tax accounting standard .