毕业论文收入准则包括

The new accounting standards historical transformation, symbolizes that our country adapts the market economy development to need hastens with the international convention with the China accounting standards system's official establishment. The new criterion to the Chinese economy's influence is profound, depth of the reform degree is unprecedented. Implements the new criterion the influence not to limit to the enterprise to the financial report process, but also penetrates into operative activity many aspects, but to the enterprise taxable level's influence without doubt is significant and profound. In the new criterion 38 concrete criteria, the income takes the profit simultaneously is also the tax revenue most important origin, receives the enterprise, the investor as well as other related aspects universal recognition. How scientifically the standard income's confirmation and did the measurement, guarantee that financial reporting reflection income information real reliable as well as tax payment amount accurate, has been the focal point which the people pay attention. The present paper is precisely under this kind of big background, through and unifies the basic stipulation which to the income this concrete criterion's explanation newest accountant operates and the newest tax treatment basic policy, explains it direct or the indirect influence and strips to the enterprise taxable level has the help rationalization proposal to the enterprise tax payment preparation. 关键词: 收入准则Receives the criterion 企业纳税the enterprise tax payment影响 affects人工翻译：Change that the new accounting criterion of the summary of influence on paying taxes in enterprises of the income criterion is historical, mark the formal setting-up that our country met the needs of economic development of the market with the Chinese accounting criterion system with convergent international practice. The impact on China's economy of the new criterion is far-reaching, it is unprecedented that the ones that reform intensity are deep. Implement the impact on enterprise of the new criterion and does not confine to the course of the financial report, still get deeply to a lot of respects of the business activities, and the influence of links is undoubtedly great and far-reaching to paying taxes in enterprises among them. In 38 concrete criteria of new criterion, the income is the most important source of the tax revenue at the same time as the profit, receive the general attention of the enterprise, investor and other relevant respects. How standardize affirmation and measurement of income, guarantee income that financial statement reflect information true and reliable paying taxes number accurate scientific, it has been the focus that people have paid close attention to all the time. This thesis is just under such great background, through understanding and combining the basic policy that deal with of basic regulation and latest tax that the latest accountant operate to this concrete criterion of the income, come, explain it pay taxes to enterprise link direct influencing and stripping, appearing, paying taxes of, preparing the helpful conductive suggestion to enterprise from it indirectly. Keyword: Income criterion, enterprises pay taxes, influence