铁路运输企业会计制度与税法的协调  

The Coordination between the Accounting System in Railway Transport Enterprises and Tax System

作　　者：门瑢[1] 黄少松[2] 

机构地区：[1]北方交通大学经济管理学院,北京100044 [2]铁道部财务司,北京100844

出　　处：《铁道运输与经济》2003年第9期9-12,共4页Railway Transport and Economy

摘　　要：财政部于2000年年底颁发的《企业会计制度》将于2005年在国有企业全面执行。通过比较企业会计制度与企业所得税税收法规,说明新的会计标准与税收标准对企业所得税的现金流产生的影响,并就铁路运输企业执行企业会计制度与税法的协调提出具体意见。The 'enterprise accounting system' issued by the Ministry of Finance in the end of 2000 will be completely implemented in 2005 to all state-owned enterprises. By comparing the enterprise accounting system with the enterprise income tax law, the paper discovers that the new accounting system and the taxation standards will effect on cash flow. This paper also puts forward the suggestions on the coordination between the accounting system in railway transport enterprises and tax system.

关 键 词：铁路运输企业 会计制度 税法 企业所得税 协调性 现金流 

分 类 号：F532.6[经济管理—产业经济] D922.22[政治法律—经济法学]