Abstract
On February 15, 2006, the ministry of finance issued new accounting standards system, including the accounting standards for enterprises - income which has clearly shown that we should apply the international balance sheet debt method to tax accounting. The view of assets and liability, as the theoretical basis of balance sheet debt method pays more attention to the reality of transaction and event, so that it can make financial statements more true and fair. Accounting theory is a complicated system, and it is beneficial to solve the problem of accounting theory in the study of accounting theory, and it is beneficial to promote the study of accounting theory. In this paper, combined with the enterprise accounting standards - income tax, the income tax calculation of the balance sheet liability method contained in the philosophy of thinking is discussed.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: DEStech Transactions on Social Science, Education and Human Science
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
