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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/93389

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/93389

Title:	從會計觀點論我國現行所得稅法
Authors:	曾文旭 Zeng, Wen-Xu
Contributors:	王建火宣 Wang, Jian-Xuan 曾文旭 Zeng, Wen-Xu
Keywords:	會計商業 ACCOUNTING BUSINESS
Date:	1975
Issue Date:	2016-05-06 12:03:39 (UTC+8)
Abstract:	本論文計分七章第一章論述財務會計與稅務會計之比較。首先說明一般公認會計原則及會計假定在稅務會計上的應用，復就會計制度的有關問題，論次比較。第二、三、四、五各章，分別就會計觀點論述所得稅法之有關規定，其內容分別為存貨，資產重估價，折舊制度，與投資等方面。各章內容除討論其規定外，復指出稅法不合會計原理之處，進而提出改革途徑。第六章則為除存貨，重估價，折舊，投資外之重要問題研究，內容包括壞帳的提列，耗竭百分率法的研析，及清算的各項規定及公式。第七章則就我國所得稅法第四節資產估價節，提出綜合性之建議，並作為本論文之結論。
Description:	碩士國立政治大學會計學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002008668
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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