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近年来,我国的经济得以迅速发展,对企业而言,传统的税务会计信息披露无论是在方式还是在内容方面,都无法与时代的发展相匹配。国家进行宏观调控在很大程度上依赖于税收,同时企业要想进行纳税申报也是以税收为依据的。因此,推进企业的程务会计信息披露,增强其合理性有着重要意义。本文分析了税务会计信息披露的内涵及重要性,指出了当前我国企业税务会计信息披露中存在的问题,并提出了相应的应对策略。
In recent years, the economy of our country has developed rapidly. For the enterprises, the traditional disclosure of tax accounting information can not be matched with the development of the times, both in terms of content and content. National macro-control depends largely on tax revenue, while tax returns are also used by enterprises to make tax returns. Therefore, to promote the business process accounting information disclosure, to enhance its rationality is of great significance. This paper analyzes the connotation and importance of tax accounting information disclosure, points out the problems in current tax accounting information disclosure in China, and puts forward corresponding coping strategies.