| 会计准则与假设和税务处理的矛盾 |
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| 引用本文： | 郝春雨. 会计准则与假设和税务处理的矛盾[J]. 河北能源职业技术学院学报, 2005, 5(4): 51-53 |
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| 作者姓名： | 郝春雨 |
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| 作者单位： | 开滦蔚州矿业公司,河北,蔚州,075700 |
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| 摘 要： | 在我国当前的一些税务处理及会计报表反映税务信息的方法，与会计基本假设和准则存在一些矛盾，还有很多值得商榷的问题。研究这些问题与矛盾的根源，并制定相对应的对策，应成为会计及税务理论研究工作者的任务之一。
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| 关 键 词： | 会计准则与假设 税务处理 会计报表 |
| 文章编号： | 1671-3974（2005）04-0051-03 |
| 收稿时间： | 2005-10-30 |
| 修稿时间： | 2005-10-30 |
The Contradiction Between Accountant's Standard and Assumption and the Tax Administration Processing |
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| HAO Chun-yu. The Contradiction Between Accountant's Standard and Assumption and the Tax Administration Processing[J]. Journal of Hebei Energy Institute of Vocation and Technology, 2005, 5(4): 51-53 |
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| Authors: | HAO Chun-yu |
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| Affiliation: | HAO Chun-yu |
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| Abstract: | At present, in our country there are some contradition between the ways of the tax administration, reflecting tax information through the accounting forms for reporting statistics standard and assumption and tax administration processing as well as many problems are worth being discussed. Studying the sources of these problems and contradictions, and draw up opposite should be planned, should become one of the missions of the accountancy and the workers who study the tax theories. |
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| Keywords: | accountancy's standard and assumption the tax administration processing accounting forms for reporting statistics |
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