Countries accounting for income taxes related to tax collection and distribution of corporate earnings.

所得税会计关系着国家税款征收和企业收益分配。

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The study is of reference value for the student in study of accounting of income taxes.

对学生学习所得税会计有一定的参考价值。

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For instance, whether we can unify the Accrual-basis accounting and Cash-basis accounting in the income taxes accounting or not? For this question, there is a dispute for a long time.

例如，权责发生制和收付实现制在所得税会计核算中是否可以统一的问题就存在着争议。

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Their central estimate is that the taxable income elasticity for this group is 0.46, which implies a revenue-maximizing tax rate on earned income of 56%.29 This in turn (accounting for NICs and indirect taxes) corresponds to an income tax rate of 40%.

FORBES: There Really is a Laffer Curve

The fluid-moving side is the beauty part, accounting for 79% of operating income (net before interest and taxes).

FORBES: Muckraker

Personal income dropped 1.8% accounting for inflation and taxes.

FORBES: Magazine Article