中美所得税会计比较

Comparative Analysis on the Income Tax Accounting between China and America

我国所得税会计处于起步阶段,很不规范,但随着经济的发展和社会的进步,所得税会计必须完善、规范,才能更好地服务于经济的发展,这一点可以通过对中美所得税会计在核算内容、营业亏损弥补及会计报表列示等方面的比较中得到启发。

Income tax accounting is still in its orginal period and unregular in China. With the economic development and social progress, income tax accounting must be perfected and regulated and this it may serve the economic development better. We can benefit from the comparison of the checking content on income tax accounting, allowance for damage of operation and accounting statement between China and America.