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一、设立所得税会计的必要性 党的十四大明确提出了建立社会主义市场经济体制的目标,一方面要求政府职能必须转变,另一方面企业经营机制也必须适应市场经济的要求,成为自主经营,自负盈亏的商品生产者和经营者。这些都给税收制度的建立提出了新的要求。如何保证税基不受侵蚀,强化企业所得税这个重要税种的聚财功能,强化企业所得税的特殊调节功能,成为税收制度建设的一个重要组成部分。1994年,财政部出台的
I. The Necessity of Establishing Income Tax Accounting The 14th CPC National Congress explicitly set forth the goal of establishing a socialist market economic system. On the one hand, it requires that government functions must be changed. On the other hand, the operating mechanism of enterprises must also meet the requirements of a market economy and become self-employed , Self-financing commodity producers and operators. All these put forward new requirements for the establishment of the tax system. How to ensure that the tax base is not eroded, strengthening the wealth collecting function of the important tax as an enterprise income tax and strengthening the special regulatory function of the enterprise income tax have become an important part of the tax system. In 1994, the Ministry of Finance promulgated