摘要
本文在分析税法与会计核算二者之间内在联系的基础上,得出掌握会计核算知识是掌握税法胜任税收工作的首要路径的结论。在此基础上,探讨了有志于掌握税法的人掌握会计核算知识应采取的对策。
Based on the analysis of the inner links of the Tax Law and business accounting, the author comes to the conclusion that grasping the knowledge of business accounting is the primary way to grasp the Tax Law. On this basis, the author inquires into the countermeasures on how those that are willing to grasp the Tax Law can grasp the knowledge of business accounting.
出处
《内蒙古财经学院学报(综合版)》
2006年第3期31-34,共4页
Journal of inner Mongolia finance and economics college
关键词
税法
税收活动
会计核算
the Tax Law tax revenue affairs business accounting