论“八项坏账、跌价、减值准备”与税法差异

The Difference of “Eight Allowance for Bad Debt, Falling Price, Loss in Value Cramming” between Accounting and Law of Taxation

通过具体的社会实践和分析研究,论证现行企业会计制度中,计提“八项坏账、跌价、减值准备”的会计核算与现行税法规定之间存在的差异,并对可能导致的弊端进行分析,同时提出了税收征管的一些具体对策。

Based on the social practices and analytical research, this paper discusses the difference of ‘eight allowancw for bad debt, alling price, loss in value cramming’ between current accounting system and the law of taxation, and analyses the likely problems. Meanwhile, the author comes up with some effective counter-measures to levy and administrate taxes.