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会计政策与税收政策的差异比较

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					http://www.cjzlk.com




                       1993




                          1
http://www.cjzlk.com




                (   )




                1




                        [2000]118




                                    2
http://www.cjzlk.com




                [2003]45




                2




                           3
http://www.cjzlk.com




                               [1993]156




                3




                       (1)


                             (2)


                                                 (3)




                                   (4)




                                           (5)




                                                       4
http://www.cjzlk.com




                4




                5




                (   )




                1




                        5
http://www.cjzlk.com




                               (    [2003]113        ,
                      )
                2




                                                5%
                                        10%


                                                         20
                                   10
                                                5




                3




                    [2002]18




                                                              6
http://www.cjzlk.com




            [2003]45
                                          [1997]77




                       [1996]79




                1




                2


                    [2003]45


                3


                               [1997]77




                4


                                                     7
http://www.cjzlk.com



                                10


                       10
                5




                                [2001]43




                            5




                                           8
http://www.cjzlk.com




                                      [2003]10
                                                        1
                                  2
                                                    3




                          4




                                      5




                                                6




                                          (1)                     20%
                    (2)                                     (3)




                              5
                (   )




                          1
                                                                  2


                                                             3


                                                                      9
http://www.cjzlk.com




                               4


                                                           5




            6


                       7


                           8




                                           3-5




                                                         [2003]45
                                                 1




                                   2




                                                     3


                                       4




                                                               10
http://www.cjzlk.com




                                                            (1)
                                                      (2)
                                                            (3)


                  (4)
            (5)    3                      (6)


                        (1)                                         (2)
                                                            (3)




                              (1)               (2)               (3)


                                    (4)


                                                                        11
http://www.cjzlk.com




                           5
                                      [2003]45




                   1




            2003       6




                               5




                                   [1999]195


                                                 12
http://www.cjzlk.com




                2


                                           (1)
                    (2)                                   50%     (3)




                          95%   100%




                3




                                                                (1)
                                   (2)              (3)
                                 (4)


                                         [2003]10




                                                                      13
http://www.cjzlk.com



                       [2003]45




                                                   [1999]74
                                        [1998]66




                                                                (1)
                                                              (2)


                                  (3)




                4




                                                                      14
http://www.cjzlk.com




                                              [1995]15




                       [2003]17
                                                   90




                1
                                                [2003]45


                                  [1999]195


                2                                [1997]77




                                                            15
http://www.cjzlk.com




                            [2003]45




                        5
            [1999]195




                                          5




                3                             [2001]64


                                       120%              120%




                                                                16
http://www.cjzlk.com



                4


                               [1994]89




                    [2000]57
                                          1
                        2




            [2003]158




                1




                                              17
http://www.cjzlk.com




                2




                             (1)                   (2)             (3)


                                             (4)
                                                                           (5)
                                                                           (6)
                                                         (7)
                                       (8)




                       [1996]79




            [2003]83
                              1
                                   2                       3
                                             4                 5
                                                                         [2000]118




                                                                                 18
http://www.cjzlk.com




                3




                       19
http://www.cjzlk.com



                  1
                                        (1)
                      (2)
                                  (3)                             (4)




                                              (1)


            (2)
                      (3)
            (4)                                             (5)
                                                    (6)




                  2




                      (1)                             (2)
                            (3)




                  3


                                                            (1)
                      (2)                             (3)


                                                                        20
http://www.cjzlk.com



                                                       (4)


                                                             (1)
                                           (2)


                                       [1994]159
                                                 (1)


                        (2)


                (3)
                                                                   (4)


                                                                   (1)


                                     (2)




                          [2003]83


            [1995]153




                                                                    21
http://www.cjzlk.com




                1




                       22
http://www.cjzlk.com



                                    14%   2%   1.5%




            14%




            [2003]10
                          14%




                  2




                      1




                                5




            8%
                                                      2%


                                                           23
http://www.cjzlk.com




                  (2)




                                                      5
                  (3)




                                                                        5%
                  (4)




                  3




                  (1)




                                               1500
                        5                                    1500
              3


                                                          1500
                   5                    1500                                  3
                                  500                                    10
                            500                                     5
                  (2)




                                                                              24
http://www.cjzlk.com




                       [2001]9


                                      4%
                                 4%
                                            4%




            [2003]45




                                 [1998]01




                3




                                            25
http://www.cjzlk.com




                       26
http://www.cjzlk.com




                       “   ”




                               27
http://www.cjzlk.com




                       28
http://www.cjzlk.com




               2




                        [1995]81




                       [1994]074




                              29
http://www.cjzlk.com




                                  [1997]21




               3




                                                     [2003]]45


                                   [2000]118
                                             [2000]119




                   1




                   2


                       [2003]45




                                                                 30
http://www.cjzlk.com




                                                   10%
                                              3%
                 3




                 4


                       [1997]190




                                   [2003]45




                                                     31
http://www.cjzlk.com




              3


                   5




               4


                       32
http://www.cjzlk.com




                 1                                           [1994]001




                       5
                                                                         30
                                   30
                 2                                  [1999]   49


                                        10%         10%
                                              50%
                           [1999]173


                 3




                           [1994]250




                                                                         33
http://www.cjzlk.com




                       34

				
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