财务会计与企业所得税法律规制的差异

Teise Pub Date : 2022-12-30 DOI:10.15388/teise.2022.125.5
Martynas Endrijaitis
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引用次数: 0

摘要

本文揭示了财务会计法律法规与企业所得税之间产生永久性差异的案例,同时揭示了这些差异在履行纳税义务(企业所得税)中的意义。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Differences of Legal Regulatiom in Financial Accounting and Corporate Income Tax
This paper discloses cases in which permanent differences between the legal regulation of financial accounting and corporate income tax arise, while revealing the significance of these differences in the fulfillment of a tax liability (corporate income tax)
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审稿时长
12 weeks
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