纳税会计 meaning in Chinese

taxable accounting

As a type of good taxes , corporate income tax plays an important role in protecting domestic industries and improving competitiveness of domestic industries under the circumstances of tariff restriction and concession , in solving the conflict between the flexibility of accounting principles and the rigidity of tax law , which arises from financial frauds . second , the interrelationship between tax rules and accounting standards is discussed . the author makes it clear that taxation accounting is a complete set of taxation codes
突出从所得税作为一种“良税”固有的功能、关税约束与减让的国内产业保护与竞争力提高问题、财务造假和欺诈案中引发的会计准则弹性与税法刚性争执等背景下研究企业所得税的改革；第二，分析了税收规则与会计准则之间的内在联系，明确指出一部纳税会计就是一本完整的纳税法典。