1) On Income Taxation Law of the EU
欧盟所得税法初探
2) EU Income Taxation Law
欧盟所得税法
3) income tax law
所得税法
1.
By summarizing and analyzing the fixed assets-concerned regulations in the new accounting standards and income tax law,this article found out that the similarities and differences as follows: On the one hand,the income tax law is in line with the accounting standards in terms of confirming the fixed assets,the measuring properties,and the measuring methods.
将新会计准则与所得税法中涉及固定资产处理的规定进行全面归纳,在此基础上进行对比分析后发现:一方面,由于税收必须依赖会计资料,税法在固定资产确认、计量属性、计量方法等方面表现出与会计协同的一面;另一方面,由于税法与会计服务的目的不同,税法在初始计量、后续计量等具体操作方面又与会计有很多差异。
2.
There are some differences between the method of fixed assets disposal determined by new accounting standard and new income tax law,which is in accordance with enterprise accounting standard published in 2006 and corporation income tax law and implementing regulations issued in 2007.
2006年颁布的企业会计准则及2007年出台的企业所得税法及其实施条例对固定资产处理的存在很多差异,固定资产的初始计量、固定资产折旧、固定资产后续支出、固定资产减值及固定资产处置等方面的处理均存在税会差异,企业年终需要进行纳税调整,并按照所得税会计准则规定的资产负债表债务法,确定暂时性差异及其性质,并确认递延所得税资产和递延所得税负债。
3.
The classification rules of incomes in the traditional income tax law have faced great challenges from E-Commerce and the world is now endeavoring to look for some ways to deal with the situation.
传统所得税法的所得分类规则已经受到电子商务巨大的冲击,国际社会正努力寻找解决途径。
4) new income tax law
新所得税法
5) income tax law of legal person
法人所得税法
6) Eu s Crisis Management: A Tentative study
欧盟危机管理初探
补充资料：欧盟
欧盟
I欧盟】“欧洲联盟”的简称。
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