Tang, T.Y.H. (2005) Book-Tax Differences, a Function of Accounting-Tax Misalignment, Earnings Management and Tax Management-Empirical Evidence from China. University of Washington, Washington DC.

税收征管数字化与企业避税
Digitalization of Tax Collection and Management and Enterprise Tax Avoidance

刘睿齐   

国际会计前沿Vol.12 No.3, 全文下载: PDF HTML XML DOI:10.12677/FIA.2023.123043, August 31 2023

产权性质、慈善捐赠和基于所得税费用的盈余管理
The Nature of Property Rights, Charitable Donations and Earnings Management Based on Income Tax Expenses

马楷纯   

应用数学进展Vol.11 No.8, 全文下载: PDF HTML XML DOI:10.12677/AAM.2022.118564, August 9 2022

基于递延所得税视角下盈余管理的研究——以A公司为例
Research on Earnings Management from the Perspective of Deferred Income Tax—Taking Company A as an Example

李东晓   

国际会计前沿Vol.14 No.2, 全文下载: PDF XML DOI:10.12677/fia.2025.142063, April 28 2025

共同富裕理念下中国个人所得税制度优化研究
Research on the Optimization of Personal Income Tax Reform under the Idea of Common Prosperity in China

程 柯, 赵盼盼    科研立项经费支持

国际会计前沿Vol.12 No.4, 全文下载: PDF HTML XML DOI:10.12677/FIA.2023.124064, December 14 2023

“营改增”后建筑施工方纳税筹划研究
A Study on Tax Planning for Construction Contractor after “Replace Business Tax with Value-Added Tax”

邝佛飘   

国际会计前沿Vol.6 No.4, 全文下载: PDF HTML XML DOI:10.12677/FIA.2017.64009, December 29 2017

电子商务税收遵从度评估及征管策略分析
E-Commerce Tax Compliance Assessment and Management Strategy Analysis

杨德璋   

电子商务评论Vol.13 No.3, 全文下载: PDF XML DOI:10.12677/ecl.2024.133798, August 12 2024