It elaborates the prime notions and the relationship between accounting and taxes . part three , it introduces the evolution of income tax accounting about american 从所得税会计的基本概念入手，阐述所得税的基本理论，会计与所得税的关系：第三章，美国所得税会计的演进。
In europe , taxes account for up to four ? fifths of the retail price , so even quite big changes in the price of crude have a more muted effect on pump prices than in the past 在欧洲，税金占汽油零售价的五分之四，因此，即使原油价格发生很大的波动，汽油价格所受的影响也不会像过去那么显著。
In europe , taxes account for up to four - fifths of the retail price , so even quite big change in the price of crude have a muted effect on pump price than in the past 在欧洲，税收占据了零售油价高达五分之四的比例，因此，即使在原油价格上相当大的波动，对零售价格的影响也比过去更减弱了。
According to the beer institute in washington , d . c . , a combination of federal , state and local taxes accounts for almost 43 % of the cost of every bottle of beer sold in the united states 据华盛顿啤酒学会调查，在美国，每瓶啤酒售价的百分之四十三被纳入联邦政府，州政府和地方政府的税收。
In europe , taxes account for up to four fifths of the retail price , so even quite big changes in the price of crude have a more muted effect on pump prices than in the past 译文在欧洲，税金占汽油零售价的五分之四，因此，即使原油价格发生很大的波动，汽油价格所受的影响也不会像过去那么显著。
Part four , comparison and analysis about accounting circumstance between american and chinese . by way of comparing the circumstances in different counties , it discusses the processing of income tax accounting 探讨研究美国所得税会计的必要性和美国所得税会计的演变；第四章，中美会计环境的比较与分析。
It briefs the necessary of studying income tax accounting , the present situation of home and abroad and the thinking and method of discussing . part two , fundamental theories of income tax accounting 介绍本课题研究对象、研究意义、国内外研究现状及本文的研究思路和研究方法；第二章，所得税会计的基本理论。
Therefore , the research on group ' s income tax accounting significance for perfecting the accounting standard of income ta x and improving the quality of accounting information of enterprise group 因此，对企业集团的所得税会计问题进行系统研究对于完善我国所得税会计规范，提高企业集团会计信息质量有着极其重要的现实意义。
This paper will deeply inquire into the theory and method of income tax accounting , proceeding from national situations and linking with the new achievements in income tax accounting development in the world 本文拟从我国的实际情况出发，结合当今世界所得税会计发展的新成果，对所得税会计的理论、方法及准则建立作较为深入的探讨。
The output value of chinese smes accounted for 60 % of gdp . the sales and business taxes accounted for 60 % and 45 % of the gross value of chinese enterprises . furthermore , they provided 75 % employment opportunities for chinese urban workers 中国中小企业的产值占到了全国工业总产值的60 % ,为中国城镇提供了75 %的就业机会,实现的销售额和工商税收分别占全部企业的60 %和45 % 。
