The reason arises from the differences between enterprises accounting income and receivable tax income and the altitudes that all social walks of life should be dealt with.
企业会计所得与应税所得差异产生的原因及社会各方应采取的态度。
According to Article 2, the enterprises or entities who apply for independent accounting shall be the tax payer of enterprise income tax.
根据第2条规定，企业或实体谁申请独立核算应是纳税人的税率征收企业所得税。
Article 2the effects on income tax by the changes of accounting policies and the error correction in the prior periods shall be governed by the accounting Standards for Enterprises No.
第二条会计政策变更和前期差错更正的所得税影响，适用《企业会计准则第18号——所得税》。
Article 2the effects on income tax by the changes of accounting policies and the error correction in the prior periods shall be governed by the accounting Standards for Enterprises No.
第二条会计政策变更和前期差错更正的所得税影响，适用《企业会计准则第18号——所得税》。
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