纳税会计

本文在分析设计与开发纳税会计信息系统在实际工作中具有重要意义的基础上，介绍了在Foxproforwindows环境下开发的&个纳税会计信息系统。

This article introduced a tax-paying accounting information ststem . surrounding of Foxpro for windows based on the recognition that designing and developing a tax-paying accounting MIS is very significant during practical work .

企业纳税会计的独立设置问题

Establishment of independent enterprise tax-paying accounting

关于建立独立企业纳税会计的探讨

The accountant 's discussion about setting up independent enterprise and pay taxes

财务会计与税务会计分离理论扩展研究企业纳税会计与财务会计的比较分析

Research of Theory Extension of Separation between Financial Accounting and Tax Accounting

建立独立企业纳税会计初探

On Accounting of Enterprises ' Taxes in Independent Establishments

纳税会计信息系统设计与分析

Designing and Analyzing of Tax Accounting Information System

企业纳税会计与财务会计的比较分析税务会计与财务会计分离前后的交易费用探析

The relationship between Tax payment accounting and finacial accounting ; Analysis for the transaction cost of the separating tax accounting from financial accounting

纳税会计作为财务会计组成部分的核算模式，使增值税进项税额抵扣、递延流转税、递延所得税等涉税业务的核算存在弊端，解决上述弊端的有效途径是建立独立企业纳税会计。

Pay taxes accountant at financial accounting the mode of adjustings of part , Make and wade tax adjust and have value-added tax income the amount of tax to be paid deduct , deferred questions of circulating tax adjusts by business .

应付税款法和纳税影响会计法之比较

Differentia Between the Tax Payable Method and Tax - affect-accounting Method

《纳税影响会计法》核算中的表格操作法

The Use of Graphics in Shortcut to the Method of Taxs Impacting Accounting

浅谈纳税影响会计法对配比原则的影响

Effecting of Taxation Accounting Law on Matching Rule

对纳税影响会计法的探讨

A discussion of accounting act influenced by taxation

文章从纳税影响会计法的实质、常见的时间性差异、时间性差异对所得税的影响期间及其恰当的会计处理做出了进一步论述。

Accounting treatment of time discrepancies which influence income-tax paying is discussed in the thesis .

结果发现：政治成本、收益波动幅度和簿记成本是企业选择纳税影响会计法的影响因素。

The conclusion is that reasons are political cost , range of income fluctuant and book keeping cost .

我国现行税制下，企业纳税的会计核算可归纳为四种情形。

Under the current tax system in China , there are four kinds of business accounting on business tax payment .

本文根据纳税影响会计法的核算原理，介绍了一种简便适用的操作方法。

The article introduces an easy and practical method according to the deal principle that paying taxes influence accountant means .

由于对时间性差异处理的不同，所得税会计产生了两种不同的方法：应付税款法和纳税影响会计法。

And different treatment to timing difference leads to two different accounting method : tax payable method and tax effect accounting method .

公司是否采用纳税影响会计法，调节所得税费用和净利润的动机影响很小。

Whether companies adopt the tax effect accounting method or not is hardly related to the motivation of adjusting income tax expense and net income .

新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。

The new standards eliminated the payable tax method and tax-effect-accounting method ( deferral method and income statement liability method ), and required adopting balance sheet liability method .

从企业税收的形成，论述了企业税收对企业资产、经营成果以及现金流的影响，阐明了企业纳税在会计报表中揭示的内容，并就其揭示情况加以分析。

From the aspect of formation of revenue from enterprises , discusses the influence of it on assets , managerial effect , cash flow of enterprises . States the revelation content of enterprises taxpaying on accounting statement , analyses its revelation situation .

所得税会计方法采用了应付税款和纳税影响会计法两种，当企业同时出现永久性差异和时间性差异时，能够选择其中任何一种方法，正确进行所得税会计的处理。

The income tax accounting method uses both the tax payable method and tax influencing accounting method . When an enterprise faces the permanent differences and time differences , the choice of either one of the methods can help with the accounting treatment .

最后，本文采用了多元回归的方法，对我国证券市场上采用了纳税影响会计法的27家企业及其配对企业进行了实证研究，从而找出企业使用纳税影响会计法的契约动因。

In the last part of this dissertation , the author , employing method of multiple linear regressions , performs an empirical research of a sample of 27 enterprises and their partnerships in Chinese security business , and finds reasons to choose method of tax effect accounting .

所得税会计研究的核心是税前会计利润与应税所得之间的差异对纳税影响额的会计处理问题。

The focus of income tax accounting research is an accounting dealing issue of what influence caused by the differences between accounting profit before tax and assessable income gives to the tax payment .

它是以所得为中心，以会计方法为工具，以与税法协调为目的，将会计所得和纳税所得合二为一的会计程序和方法。

It is a procedure or method which focuses income and integrates accounting income and taxable income into one by means of accounting method for the purpose of being in harmony with income tax laws .

具体设想是，重新调整开发、保有和转让环节的税负水平，调整与房地产行业相关的各种税种，调整帐款纳税时间，统一会计处理方法等。

To solve these problems , this paper proposes taking such measures as adjusting tax levels concerning development , processing and trading links , adjusting tax items , adjusting levy time , and unifying accounting methodologies .

会计和税法之间的差异使得企业在申报纳税时必须按照税收政策对税前会计利润进行调整，在采用纳税影响会计法进行会计处理时，必须计算会税差异的所得税影响金额。

Because of the difference between accounting and tax , when enterprises declare tax , the adjustments based on EBIT are necessary . Enterprises have to calculate the exact mount of how the difference influences the income tax , when they adopt the accounting method related to tax .

本文将主要从企业内部着手，就会计处理方法的选择来谈其在纳税筹划中的运用及纳税筹划在企业会计政策选择中发挥怎样的作用。

The paper will analyze how the accounting approach can be used in the tax planning and what is the effect of the tax planning on the choice the accounting policies .