摘要
自1983年我国企业实行"利改税"以来,所得税会计就成为企业会计核算的重要内容。本文结合实例分析了我国企业所得税会计核算的演进过程。
Income tax accounting has become an important content of enterprise accounting since ＇the replacement of profit by tax＇ in 1983.According to some practical cases,this paper analyzes the evolution of accounting treatment of enterprise income tax in China.
出处
《涉外税务》
CSSCI
北大核心
2010年第7期61-64,共4页
International Taxation In China
关键词
企业所得税
会计核算
Enterprise income tax Accounting treatment
