建设性改革 meaning in English

constructive policies

By comprehensive study of recognition of corporate income tax and its measuring methods , principles and standards , the thesis exposes the problems in the recognition and measurement of corporate income tax and introduces the proper methods for the recognition and measurement corporate income tax . through analyzing the difference between taxable income and accounting profit caused by the differences between principles and systems of tax law and that of accounting , the thesis brings forwards the general accounting methods of income tax and methods of special businesses income tax . proper compiling , filling in and analyzing accounting statements for corporate income tax will provide constructive reform scheme for an all - round , comprehensive and standardized corporate income tax system
并在综合分析与研究企业应税所得的确认与计量方法、原则、标准的基础上，揭示我国企业应税所得确认与计量方面存在的一些问题，明确应税所得确认与计量的途径与方法；通过对应税所得与会计利润因税法、会计准则与制度规范方面的不同产生的差异分析，提出我国所得税会计处理的一般方法和特殊业务的所得税处理，并通过企业所得税会计报表的编制与填列、分析，为建立一个全面、综合、规范化的企业所得税制度提出建设性改革方案。