The core of balance sheet liability method is discussed in the paper, namely, affirmation and measure of deferred income tax liabilities and deferred income tax assets.
文章主要就资产负债表债务法的核心,即递延所得税负债和递延所得税资产的确认和计量进行了探讨。
Discuss eight ways of pay taxes design of enterprise income tax;
浅谈企业所得税八种纳税筹划方法
The discrimination about the financial lease effect on income tax in the connected transaction;
关联交易中融资租赁对所得税的影响辨析
The comparision of income tax accounting treatment in the old and new standards;
所得税会计处理在新旧准则中的对比
Passing the lawmaking norm,central coordination,negative income tax mechanism,governme.
通过立法规范、中央协调、负所得税机制、政府效能调整、"3R"外在约束等可以规范和引导地方政府间的税收竞争,从而塑造良好的地区形象。
Thus,the new personal income tax idea should emphasize a universal tax and the principle of burden,practice negative income tax and low the progressive tax rate,me.
因此,新的个人所得税构想中应当强调全民纳税、量能负担原则,实行低累进税率和负所得税税率,同时要改进征管模式。
Affirmation of Deferred Income tax Liabilities and Deferred Assets;
递延所得税负债及递延所得税资产的确认
Problems Relating to Accounting for Deferred Tax;
递延所得税核算问题探究——解读资产、负债的计税基础
Analysis of Deferring Method and Liability Method in Income Tax Accounting;
所得税会计中的递延法与债务法分析
Explore the concepts of "Deferred Tax Liability" and "Deferred Tax Asset."
理解“递延税金负债”和“递延税金资产”的概念。
deferred concept of income tax allocation
所得税递延分摊概念
Total liabilities correspond to the summation item of liabilities shown in the balance sheets of the enterprises.
包括流动负债和长期负债、递延税项等，即为企业资产负债表的负债合计项。
Thinking on Balance Sheet Liability Method for Income Tax;
关于所得税资产负债表债务法的思考
Discussion on Assets and Liability Under New Income Tax Accounting Standard
论新所得税会计准则的资产负债表观
A Study on the Balance Sheet Liability Approach of Accounting for Income Taxes;
关于所得税会计中资产负债表债务法的研究
On the Influence of Balance Sheet Obligation Method to Income Tax Accountancy Checking;
论资产负债表债务法对所得税会计核算的影响
Income Tax Accounting: From Liability Method of Income Statement Approach to Balance Sheet Approach;
所得税会计,从利润表债务法到资产负债表债务法
Thoughts of Income Tax Auditing Adopting Balance Sheet-liability Method in China;
对我国所得税会计采用资产负债表债务法问题的思考
Balance Sheet Obligation Method in Income Tax and Its Accounting Treatment;
所得税核算中的资产负债表债务法及其会计处理
The Inland Revenue is responsible for collecting income tax.
税务局负责徵收所得税.
The Impact of the Deferred Income Tax Assets and Deferred Income Tax Liability to Earnings Management in the Conditions of New Standard of Enterprise Accounting
新准则下我国上市公司递延所得税对盈余管理影响的实证研究
tax - exempt bonds.
免收利息所得税的债券
The balance is reported on interim balance sheets as a deferred item.
在中期资产负债表上其余额以递延项目列示。
The corporation is responsible for its own debts, and must pay income taxes on its earnings.
公司为自身的债务负责,而且必须为其盈利支付所得税。