对企业所得税会计理论的初步认识

Primary Understanding of Enterprise Income Tax Accounting Theory

通过对企业会计所得与应纳税所得差异的类别及产生的原因,得出所得税会计的必要性及理论构架、假设、基本概念、基本原则和基本核算方法。

It comes out of the necessity of the income tax accounting and the theory frame, assumption, basic conception, basic principle and basic calculation method by means of analysis to the reason arises from the kinds of differences between enterprises accounting income and receivable tax income.