哪个高手帮我翻译以下一些内容,急用!(毕业论文用)

来源:百度知道 编辑:UC知道 时间:2024/07/02 05:53:54
收入准则对企业纳税的影响
摘 要
新会计准则历史性的变革,标志着我国适应市场经济发展需要与国际惯例趋同的中国会计准则体系的正式建立。新准则对中国经济的影响是深远的,改革程度之深是前所未有的。实施新准则对企业的影响并不局限于财务报告过程,还深入到经营活动的许多方面,而其中对企业纳税环节的影响无疑是重大而深远的。在新准则38项具体准则中,收入作为利润同时也是税收的最重要来源,受到企业、投资者以及其他相关方面的普遍重视。如何更科学地规范收入的确认和计量,确保财务报表反映的收入信息真实可靠以及纳税数额的准确无误,一直是人们关注的焦点。本论文正是在这种大的背景下,通过对收入这一具体准则的解读并结合最新会计操作的基本规定和最新税务处理的基本政策,来阐释其对企业纳税环节的直接或间接影响并从中剥离出对企业纳税筹划有所帮助的合理化建议。
关键词: 收入准则,企业纳税,影响
最好不要直接用在线翻译软件翻出来,我需要的人工翻译。

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 re