摘要
在会计与现代所得税先后产生后 ,两者相互影响、相互依存 ;现代所得税借助于会计才得以广泛推行并不断完善 ;同时 ,会计也借助于所得税才凸现其重要和不断规范。探讨两者的关系 ,不论会计、还是所得税 ,都应主动地去影响对方 。
Since accounting and modern income taxes emerged, they have sustained and influenced each other for a long time. Modern income taxes have been proceeded widely and consummated at the aid of accounting. Accounting has also become more important and formal by the use of income taxes. Both of accounting and income taxes should influence, consummate, development itself by developing their active relationship.
出处
《现代财经（天津财经大学学报）》
2000年第3期9-11,共3页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
会计
所得税
关系
影响
Accounting Income Taxes Relationship And Influence Each Other
