During the field work , the writer samples the income tax to analyze the discrepancy and the reconciliation inductively and deductively by integrating the modified accounting standards which were issues in 2006 by ministry of finance 为使研究更具现实意义和理论深度,本文始终结合2006年财政部新颁布的会计准则并以所得税为例进行阐述和论证,还对我国部分所得税差异进行了归类比较研究。
