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所得稅會(huì)計(jì)理論及創(chuàng)新方法研究
摘要：2006年2月，財(cái)政部下發(fā)了《企業(yè)會(huì)計(jì)準(zhǔn)則——所得稅》，新準(zhǔn)則與舊規(guī)范比較，從會(huì)計(jì)理論到會(huì)計(jì)方法都有了很大變化，真正體現(xiàn)了會(huì)計(jì)的真實(shí)、公允原則。關(guān)鍵詞：所得稅；會(huì)計(jì)理論；創(chuàng)新方法
Abstract: in February, 2006, Ministry of Finance has after-cropped "Business accounting Criterion - - Income tax", the new criterion and the old standard compare, attended a meeting from the accounting theory to count the method to have the very sweeping change, has manifested truly accountant really, the fair and just principle.
key word: Income tax; Accounting theory; Innovation method
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