The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax＇s tax base taxable income differences....The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax＇s tax base taxable income differences. Enterprise accounting standards and tax for the same subject for different purposes, leading to both the principle is different, as well as for the same matter measurement and confirmation of different, resulting in tax differences. In this paper, from the aspect of theory to the study of tax differences, from tax differences that the tax law and accounting purposes different proceed with, on the basis of theoretical analysis, design a regression model from empirical research on tax differences. According to the 2009,2010 and201 lthree annual sample data regression results, discussed in the new＂ accounting standards for business enterprises＂ of corporate tax difference change tendency, and according to the tax law and accounting standards caused by the different effects of tax differences for the main project correlation analysis, so as to verify the theoretical expectations.展开更多
The value-added output of new industries,new types of business and new business models accounted for 15.7% of China’s GDP last year,up 0.4% from2016,the National Bureau of Statistics(NBS)said recently.
In the study of social problems, it is important to realize the organic combination of global view, local people standard,, which plays an important role in handing and understanding specific social problems undoubted...In the study of social problems, it is important to realize the organic combination of global view, local people standard,, which plays an important role in handing and understanding specific social problems undoubtedly. This article takes our country＇s public pension personal account as example ,analyzing how to realize the combination of all three in the whole research process of the individual account.展开更多
11 September 2014, Hong Kong： Smartphones will account for two out of every, three mobile connections globally by 2020, according to a major new report by GSMA In- telligence, the research arm of the GSMA. The new st...11 September 2014, Hong Kong： Smartphones will account for two out of every, three mobile connections globally by 2020, according to a major new report by GSMA In- telligence, the research arm of the GSMA. The new study, ＂Smartphone forecasts and assumptions, 2007- 2020＂, finds that smartphones account for one in three mobile conneetions today, representing more than two billion mobile connections. It forecasts that the number of smartphone connections will grow three-fold over the next six years,展开更多
The People’s Bank of China promulgated andput in force days ago Regulation on Foreign Ex-change Accounts in China, according to which for-eign individuals or legal persons can open foreignexchange accounts to keep fo...The People’s Bank of China promulgated andput in force days ago Regulation on Foreign Ex-change Accounts in China, according to which for-eign individuals or legal persons can open foreignexchange accounts to keep foreign exchange fortrading B stock in China.As stipulated by the regulation, as to foreigncurrency stock accounts opened bydomestic insti-tutions with the income from issuing stocks, theirreceipt shall be income from issuing stocks anddisbursement shall be used for the purposes pro-vided for in the prospectus approved by securitiessupervising organs; as to foreign exchange ac-counts opened by foreign individuals or legal per-sons for trading B stocks in China.their receipt shallbe the income of trading stocks and foreign ex-change remitted or brought in from abroad, andtheir disbursement shall be used for buying andselling stocks.As provided in the regulation, for the purposeof opening B stock account to trade B stocks展开更多
On November 30, 2007, the China Association for Standardization (CAS) held a press conference at Beijing Diaoyutai State Guest House. Leaders from the China Household Electric Appliance Research Institute, the Chi... On November 30, 2007, the China Association for Standardization (CAS) held a press conference at Beijing Diaoyutai State Guest House. Leaders from the China Household Electric Appliance Research Institute, the China Household Electric Appliance Association, and the China Consumers' Association attended and made speeches.……展开更多
This study represents empirical research that aims to investigate how the labor market for the financial-accounting segment in Romania requires professional and personal skills developed within the accounting educatio...This study represents empirical research that aims to investigate how the labor market for the financial-accounting segment in Romania requires professional and personal skills developed within the accounting education curriculum in the Romanian universities of this profile, or these produce young practitioners inappropriate from the curricular point of view to the employers＇ demands. The study develops a statistical analysis of frequencies, aiming to find an importance stratification of the professional and personal characteristics in the employers＇ demands. The study groups the job advertisements into three categories： for financial accounting, managerial accounting and audit, and seeks to identify specific curriculum descriptors for these categories of professional development. At the same time, the study does a frequency analysis of curriculum descriptors and job execution, comparatively to the management jobs, attempting to do a hierarchy of professional and personal skills, depending on the wording of notices by employers. The conclusions of the report attempts to be a synthesis of the study assumptions results that lead to the idea that the curricular programs of the universities of this profile, though responding in terms of theoretical knowledge, should be extended in practice, but particularly in the personal skills development, which are defining in a competitive selection process.展开更多
文摘The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax＇s tax base taxable income differences. Enterprise accounting standards and tax for the same subject for different purposes, leading to both the principle is different, as well as for the same matter measurement and confirmation of different, resulting in tax differences. In this paper, from the aspect of theory to the study of tax differences, from tax differences that the tax law and accounting purposes different proceed with, on the basis of theoretical analysis, design a regression model from empirical research on tax differences. According to the 2009,2010 and201 lthree annual sample data regression results, discussed in the new＂ accounting standards for business enterprises＂ of corporate tax difference change tendency, and according to the tax law and accounting standards caused by the different effects of tax differences for the main project correlation analysis, so as to verify the theoretical expectations.
文摘The value-added output of new industries,new types of business and new business models accounted for 15.7% of China’s GDP last year,up 0.4% from2016,the National Bureau of Statistics(NBS)said recently.
文摘In the study of social problems, it is important to realize the organic combination of global view, local people standard,, which plays an important role in handing and understanding specific social problems undoubtedly. This article takes our country＇s public pension personal account as example ,analyzing how to realize the combination of all three in the whole research process of the individual account.
文摘11 September 2014, Hong Kong： Smartphones will account for two out of every, three mobile connections globally by 2020, according to a major new report by GSMA In- telligence, the research arm of the GSMA. The new study, ＂Smartphone forecasts and assumptions, 2007- 2020＂, finds that smartphones account for one in three mobile conneetions today, representing more than two billion mobile connections. It forecasts that the number of smartphone connections will grow three-fold over the next six years,
文摘The People’s Bank of China promulgated andput in force days ago Regulation on Foreign Ex-change Accounts in China, according to which for-eign individuals or legal persons can open foreignexchange accounts to keep foreign exchange fortrading B stock in China.As stipulated by the regulation, as to foreigncurrency stock accounts opened bydomestic insti-tutions with the income from issuing stocks, theirreceipt shall be income from issuing stocks anddisbursement shall be used for the purposes pro-vided for in the prospectus approved by securitiessupervising organs; as to foreign exchange ac-counts opened by foreign individuals or legal per-sons for trading B stocks in China.their receipt shallbe the income of trading stocks and foreign ex-change remitted or brought in from abroad, andtheir disbursement shall be used for buying andselling stocks.As provided in the regulation, for the purposeof opening B stock account to trade B stocks
文摘 On November 30, 2007, the China Association for Standardization (CAS) held a press conference at Beijing Diaoyutai State Guest House. Leaders from the China Household Electric Appliance Research Institute, the China Household Electric Appliance Association, and the China Consumers' Association attended and made speeches.……
文摘This study represents empirical research that aims to investigate how the labor market for the financial-accounting segment in Romania requires professional and personal skills developed within the accounting education curriculum in the Romanian universities of this profile, or these produce young practitioners inappropriate from the curricular point of view to the employers＇ demands. The study develops a statistical analysis of frequencies, aiming to find an importance stratification of the professional and personal characteristics in the employers＇ demands. The study groups the job advertisements into three categories： for financial accounting, managerial accounting and audit, and seeks to identify specific curriculum descriptors for these categories of professional development. At the same time, the study does a frequency analysis of curriculum descriptors and job execution, comparatively to the management jobs, attempting to do a hierarchy of professional and personal skills, depending on the wording of notices by employers. The conclusions of the report attempts to be a synthesis of the study assumptions results that lead to the idea that the curricular programs of the universities of this profile, though responding in terms of theoretical knowledge, should be extended in practice, but particularly in the personal skills development, which are defining in a competitive selection process.
