2) accounting for taxation
税务会计处理
3) dealing with personal income tax by accountancy
所得税会计处理
1.
Nowadays, in the point of the actual circumstance of dealing with personal income tax by accountancy, almost all the enterprises adopt the method of payable taxes, which is the lowest bettering grade and has been deserted by most countries all over the world.
目前从我国对所得税会计处理的实际情况看,绝大部分企业采用的是优化程度最低、且早已被世界上多数国家所摒弃的应付税款法。
4) tax treatment
税务处理
1.
How to standardise the tax treatment of the stock payment;
如何规范股份支付的税务处理
2.
Cause analysis and countermeasures on the differences between accounting treatment and tax treatment
会计处理与税务处理差异的成因分析及对策
3.
This paper analyzes on the differences between the accounting treatment and the tax treatment involved in the donation expenditure and the reception income of the domestic-funded enterprises, puts forward some arguments about the actual treatment of the donation expenditure and the reception income, and provides the treatment model that accords with the accounting principles.
分析了内资企业捐赠支出和受赠收入所涉及的会计处理和税务处理的差异,从实务的角度提出了捐赠支出和受赠收入实际处理中有争议的问题,并给出了符合会计准则的处理方式。
5) tax administration
税务处理
1.
In this paper,the author comparatively analyzes the accounting and tax administration in equity investments,elaberates the tax pay readjustment process in equity investments and further summarizes its filling and listing thinking,concrete process and methods in the tax returns of yearly income.
通过对股权投资业务的会计与税务处理进行对比分析,详细地阐述了股权投资业务的纳税调整过程,并进一步总结出其在年度所得税纳税申报表中的填列思路、具体过程和方法。
6) tax dealing
税务处理
1.
The arcticle is about the relevant categoty of the tax, the tax dealing and the accountant dealing of the intangible of assets.
文章探讨了无形资产涉及的有关税种及其税务处理、会计处理问题。
补充资料：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定，不得伪造、变造会计凭证、会计帐簿，报送虚假的会计报表。 用电子计算机进行会计核算的，对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求，应当符合国务院财政部门的规定《会计法》 第10条
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条