1)tax accounting税收会计
1.The research of tax accounting theory and practice is not deserved great attention in China,which slows down the reform of tax accounting.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。
2)laws and regulations of tax and accounting税收、会计法规
1.To push the development and application of the advanced method,it is necessary to probe into the relationship and coordination between the activity-based costing and present laws and regulations of tax and accounting.为促进作业成本法这一先进成本计算方法在我国企业的更好推广和应用,笔者认为有必要对作业成本法与我国现行税收、会计法规的关系及协调这一新领域进行探索。
英文短句/例句
1.Probing into the Relationship and Coordination between the Activity-based Costing and Present Laws and Regulations of Tax and Accounting;作业成本法与我国现行税收、会计法规的关系及协调新探
2.On the Devel op ment of the Relati ons bet ween Tax Reven ueLawandAccou nting Sys tem;试论税收法规与会计制度关系的演进
3.An Inquiry into the Conflicts between Enterprise Accounting System and Taxation Laws and Regulations;企业会计制度与税收法规的矛盾探析
4.Laws and Regulations of Finance and Taxes财税法规与税务会计
5.On the Coordination of Differences between the New Accounting System and Taxation Statutes;新会计制度与税收法规的差异协调和处理
6.The Research on Discrepancy and Reconciliation between China Accounting System and Tax Regulations Exampling Income Tax Based on the Issuance of the New Accounting Standards我国会计制度与税收法规的差异及协调研究
7.The Research on Discrepancy and Reconciliation between China Accounting System and Tax Regulations Exampling Income Tax Based on the Issuance of the New Accounting Standards;我国会计制度与税收法规之间的差异及协调研究
8.Two Models of Relationship between Tax Laws and Financial Accounting Rules--Comparison and Enlightenment;税收法规与会计标准关系模式的国际比较与有益启示
9.Research on the coordination between accounting regulation and tax laws in China;我国会计制度与税收法规的协作研究——基于税会关系模式与二者差异的分析
10.Contradiction between Accounting Specifications and Tax Statutes and Its Coordination--An Interpretation to the process of cash discount and some relevant problems;会计规范与税收法规的矛盾与协调——释疑现金折扣的会计处理及引发的相关问题
11.Rules for Reconnaissance and Architectural Design Subcontract Business Taxation And Its Relative Accounting Control;勘察设计分、转包业务税收规定及其会计处理
12.Knowledge in accounting and tax law.熟悉会计、税务等相关法律、法规。
13.Knowledge in accounting and tax law、regulation.熟悉会计、税务等相关点的法律、法规。
14.Tax Planning Analysis Based on Separation between Tax Law and Accounting System;基于税法会计分离的税收筹划空间分析
15.The differences and tax-paying plan between tax revenue and accounting under the costing law;成本法下税收与会计的差异及纳税筹划
16.How to Select Right Accounting Method in Enterprises;税收筹划中企业会计核算方法的选择
17.Scientifically Understand Tax Planing, Flexibaly Use Accounting Method;科学理解税收筹划 灵活适用会计方法
18.Discrepancies in Accounting and Tax Treatment towards Selling Goods by Repayment of Principals;还本销售会计处理和税法规定的差异
相关短句/例句
laws and regulations of tax and accounting税收、会计法规
1.To push the development and application of the advanced method,it is necessary to probe into the relationship and coordination between the activity-based costing and present laws and regulations of tax and accounting.为促进作业成本法这一先进成本计算方法在我国企业的更好推广和应用,笔者认为有必要对作业成本法与我国现行税收、会计法规的关系及协调这一新领域进行探索。
3)Book-Tax difference会计-税收差异
1.Earnings Persistence Research Based on Book-Tax Differences;本文从会计-税收差异①的角度,研究了盈余及其组成部分的持续性和市场计价,研究发现:第一,从总体上来看,我国上市公司1999-2004年各年的会计-税收差异均为负值,会计收益远小于应税收益;第二,具有大额会计-税收差异的公司盈余及其组成部分的持续性,比具有小额会计-税收差异的公司盈余及其组成部分的持续性低;第三,具有大额正向资产减值差异的公司盈余及其组成部分的持续性,显著低于具有小额资产减值差异的公司。
4)flow-through accounting实缴税收会计
5)tax planning税收计划
1.There exist many problems in our current system of tax planning.我国现行的税收计划体制存在许多问题。
6)Tax statistic税收统计
1.Tax statistic is one of the important parts of social economy statistic .税收统计是社会经济统计的重要组成部分，主要向社会提供反映税收经济状况及其发展规律的信息。
延伸阅读
税收会计 税务机关通过记帐、算帐、结帐等手段核算、反映、监督税收资金运动的专业会计。国家预算会计的组成部分。中国税收会计的主要任务是：贯彻执行《中华人民共和国会计法》和国家税收政策，正确核算和及时反映税收收入情况，监督税款及时足额入库，严格退库手续，保护国家税款安全。 核算内容 主要是对税款的征收、入库、报解和提退过程进行核算。①税款征收。税务机关依法征收税款缴入国家金库经收处过程的核算。包括纳税人直接向金库经收处缴纳的税款,税务机关自收和委托代征单位、代征人汇总缴入金库经收处的税款。②税款入库。国库经收处收缴税款后上划国家金库支库过程的核算。县级税务局按照支库提供的收入日报表及所附专用缴款书，核算税款入库数。③税款报解。基层税务所根据国库经收处退给的税款缴纳凭证，编制税款征解凭证汇总单，上报县级税务局，据以核算税款征收、上解数。④税款提退。税务机关按照有关规定，将已入库的税款退还给纳税人，或从中提取一定款项过程的核算。提退主要通过国家金库办理，误征的小额退税在税务机关自收税款内退还。 记帐方法 采用"资金收付复式记帐法"，分资金收入、资金付出（上解或提?耍⒆式鸾岽妫ㄏ纸鸷驮谕究畹龋┤嗾驶АＫ笆栈峒聘菟笆照鹘饣疃导史⑸氖孪罴钦剩魇帐哉魇赵路菸迹蝗肟馐怨馊胝试路菸迹惶嵬耸ü獾囊怨庵Ц对路菸迹铀拔窕刈允账翱钅谕嘶沟囊灾Ц对路菸肌Ｄ曛詹荒芙崴愕幕峒剖孪睿履甓日什峒绦怼? 记帐核算和监督 根据税法和会计核算的需要，设置总帐科目和明细帐科目，建立总帐、明细帐和辅助帐簿。根据会计凭证，全面、系统、连续地记载征收资金运动过程。凭证分原始凭证和记帐凭证。原始凭证包括征收凭证、解缴凭证、提退凭证和其他凭证。记帐凭证是对原始凭证进行整理，确定会计分录，据以记帐。并通过帐簿，产生报表，总结性地反映各个会计结算期税收资金运动情况。在会计核算的基础上对税款收入的征收管理进行监督是税收会计的重要职能。
