1) income tax principles
所得税准则
1.
Application of accounting judgment in income tax principles;
会计职业判断在所得税准则中的运用
4) New Income Tax Accounting Standard
新所得税会计准则
1.
Discussion on Assets and Liability Under New Income Tax Accounting Standard
论新所得税会计准则的资产负债表观
5) The Guidelines for Examination of Profit-seeking Enterprise Income Tax
营利事业所得税查核准则
6) income tax reserve
所得税准备金
补充资料:比例所得税(proportional income tax)
比例所得税(proportional income tax):不管个人的应税收入为多少,其税基
保持不变的所得税制度。
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