作 者: ;
机构地区: 广东交通职业技术学院
出 处: 《广东交通职业技术学院学报》 2004年第2期87-89,72,共4页
摘 要: 在当前市场经济模式下,我国税法与会计制度呈现非同一性。本文从六个方面就会计制度与税法在流转税课税上存在的差异进行了分析。 This paper is to present some problems which have been explained and standardized in detail in tax law but have not been regulated or conformed to standard in accounting system.The difference in levying turnover tax between accounting system and tax law further illustrate that they abide by different principles and give service to different objectives.