| 企业纳税与会计核算 |
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| 引用本文： | 王齐祥,朱敏. 企业纳税与会计核算[J]. 安徽职业技术学院学报, 2003, 2(1): 39-43 |
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| 作者姓名： | 王齐祥 朱敏 |
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| 作者单位： | 安徽经济管理学院,安徽,合肥,230051 |
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| 摘 要： | 我国现行税制下 ,企业纳税的会计核算可归纳为四种情形。本文论述了各种情形的核算方法、涉及税种、使用会计帐户及应用
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| 关 键 词： | 企业纳税 会计核算 税种 会计制度 |
| 文章编号： | 1671-7279(2003)01-0039-05 |
| 修稿时间： | 2003-01-07 |
Business Tax Payment and Business Accounting |
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| WANG Qi-xiang,Zhu Min. Business Tax Payment and Business Accounting[J]. Journal of Anhui Vocationcal Technical College, 2003, 2(1): 39-43 |
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| Authors: | WANG Qi-xiang Zhu Min |
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| Abstract: | Under the current tax system in China,there are four kinds of business accounting on business tax payment.Various methods of business accounting,related tax category,uses of accounts and examples of their applications are also mentioned in this essay. |
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| Keywords: | business tax payment busines accounting tax category accounting system |
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