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    <title>企业适用所得税税率变更时所得税的会计处理</title>
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    <pubDate>2008-10-16</pubDate>
    <category>财税处理</category>
    <author>李长艳</author>
    <comments>中国税网</comments>
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    <title>或有事项财税处理对比</title>
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    <description></description>
    <pubDate>2008-10-15</pubDate>
    <category>财税处理</category>
    <author>秦文娇</author>
    <comments>《中国税务报》</comments>
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<item>
    <title>石油天然气开采的会计与税务处理差异（下）</title>
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    <pubDate>2008-10-15</pubDate>
    <category>财税处理</category>
    <author>刘磊</author>
    <comments>《中国税务报》</comments>
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    <title>交易性金融资产会计与税务处理差异分析</title>
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    <pubDate>2008-10-14</pubDate>
    <category>财税处理</category>
    <author>王海涛</author>
    <comments>中国税网</comments>
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    <title>消费型增值税下固定资产涉税业务账务处理</title>
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    <pubDate>2008-10-10</pubDate>
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    <title>交易性金融资产会计与税务处理差异分析</title>
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    <pubDate>2008-10-09</pubDate>
    <category>财税处理</category>
    <author>《中国税务报》</author>
    <comments>《中国税务报》</comments>
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    <title>房地产企业利息支出的财税处理</title>
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    <pubDate>2008-10-08</pubDate>
    <category>财税处理</category>
    <author>待查</author>
    <comments>待查</comments>
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    <title>研发费用扣除应注意财税规定差异</title>
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    <pubDate>2008-10-07</pubDate>
    <category>财税处理</category>
    <author>王俊学 高太君 侯志勇</author>
    <comments>《中国税务报》</comments>
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    <title>石油天然气开采的会计与税务处理差异（上）</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/1007/11747.html</link>
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    <pubDate>2008-10-07</pubDate>
    <category>财税处理</category>
    <author>刘磊</author>
    <comments>《中国税务报》</comments>
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    <title>职工薪酬准则与税法差异分析</title>
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    <pubDate>2008-10-07</pubDate>
    <category>财税处理</category>
    <author>高金平</author>
    <comments>待查</comments>
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    <title>新会计准则下增值税转型账务处理</title>
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    <pubDate>2008-10-06</pubDate>
    <category>财税处理</category>
    <author>赵治纲</author>
    <comments>《财会学习》</comments>
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    <title>新会计准则与税法政策比较与协调</title>
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    <pubDate>2008-09-26</pubDate>
    <category>财税处理</category>
    <author>石彦文</author>
    <comments>山东国税</comments>
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    <title>房地产开发企业印花税的税金与会计核算</title>
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    <pubDate>2008-09-25</pubDate>
    <category>财税处理</category>
    <author>无忧会计</author>
    <comments>无忧会计</comments>
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    <title>再保险合同分入的业务会计与税务处理差异</title>
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    <description></description>
    <pubDate>2008-09-24</pubDate>
    <category>财税处理</category>
    <author>刘磊</author>
    <comments>《中国税务报》</comments>
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    <title>外贸企业增值税“先征后退”的账务处理</title>
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    <pubDate>2008-09-23</pubDate>
    <category>财税处理</category>
    <author>待查</author>
    <comments>待查</comments>
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    <title>职工福利费余额财税处理</title>
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    <pubDate>2008-09-22</pubDate>
    <category>财税处理</category>
    <author>秦文娇</author>
    <comments>首席财务官</comments>
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    <title>固定资产在所得税条例与会计准则上的处理差异</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0919/11569.html</link>
    <description></description>
    <pubDate>2008-09-19</pubDate>
    <category>财税处理</category>
    <author>王贡勇</author>
    <comments>中国税网</comments>
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    <title>政策性搬迁收入的财税处理差异</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0918/11540.html</link>
    <description></description>
    <pubDate>2008-09-18</pubDate>
    <category>财税处理</category>
    <author>财务顾问</author>
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    <title>再保险合同分出业务的会计与税务处理差异</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0917/11517.html</link>
    <description></description>
    <pubDate>2008-09-17</pubDate>
    <category>财税处理</category>
    <author>刘磊</author>
    <comments>《中国税务报》</comments>
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    <title>职工薪酬的难点分析和税法差异</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0916/11498.html</link>
    <description></description>
    <pubDate>2008-09-16</pubDate>
    <category>财税处理</category>
    <author>沈宏益　石鹏</author>
    <comments>待查</comments>
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    <title>委托加工应税消费品消费税的账务处理</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0912/11463.html</link>
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    <pubDate>2008-09-12</pubDate>
    <category>财税处理</category>
    <author>《南京会计招聘网》　</author>
    <comments>《南京会计招聘网》　</comments>
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    <title>坏账准备纳税调整实务探析</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0911/11446.html</link>
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    <pubDate>2008-09-11</pubDate>
    <category>财税处理</category>
    <author>王春梅</author>
    <comments>待查</comments>
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    <title>原保险合同成本的会计与税务处理差异</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0910/11427.html</link>
    <description></description>
    <pubDate>2008-09-10</pubDate>
    <category>财税处理</category>
    <author>刘磊</author>
    <comments>《中国税务报》</comments>
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    <title>税前可弥补亏损所得税费用核算</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0909/11409.html</link>
    <description></description>
    <pubDate>2008-09-09</pubDate>
    <category>财税处理</category>
    <author>纪春梅</author>
    <comments>待查</comments>
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    <title>房地产行业的会计实务及纳税申报详解</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0908/11384.html</link>
    <description></description>
    <pubDate>2008-09-08</pubDate>
    <category>财税处理</category>
    <author>邹国金</author>
    <comments>中国税网</comments>
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    <title>销售退回的会计及税务处理</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0905/11362.html</link>
    <description></description>
    <pubDate>2008-09-05</pubDate>
    <category>财税处理</category>
    <author>冯丽艳</author>
    <comments>中国税网</comments>
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    <title>增值税会计核算中的几种差错</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0904/11344.html</link>
    <description></description>
    <pubDate>2008-09-04</pubDate>
    <category>财税处理</category>
    <author>纳税服务网</author>
    <comments>纳税服务网</comments>
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    <title>新准则下长期投资初始成本的财税处理</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0903/11326.html</link>
    <description></description>
    <pubDate>2008-09-03</pubDate>
    <category>财税处理</category>
    <author>待查</author>
    <comments>待查</comments>
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<item>
    <title>企业补充养老保险列支的财税分析</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0902/11306.html</link>
    <description></description>
    <pubDate>2008-09-02</pubDate>
    <category>财税处理</category>
    <author>仲熙</author>
    <comments>《中国税务报》</comments>
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    <title>原保险合同收入的会计与税务处理差异</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0902/11303.html</link>
    <description></description>
    <pubDate>2008-09-02</pubDate>
    <category>财税处理</category>
    <author>刘磊</author>
    <comments>《中国税务报》</comments>
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    <title>资产组减值会计处理与纳税调整</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0829/11262.html</link>
    <description></description>
    <pubDate>2008-08-29</pubDate>
    <category>财税处理</category>
    <author>王莉丽</author>
    <comments>中国税网</comments>
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<item>
    <title>业务招待费税前扣除规定及应用</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0828/11248.html</link>
    <description></description>
    <pubDate>2008-08-28</pubDate>
    <category>财税处理</category>
    <author>待查</author>
    <comments>待查</comments>
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    <title>新企业所得税会计相关问题的探讨</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0827/11227.html</link>
    <description></description>
    <pubDate>2008-08-27</pubDate>
    <category>财税处理</category>
    <author>陈均平</author>
    <comments>中国税网</comments>
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<item>
    <title>套期保值会计与税务处理的差异</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0826/11198.html</link>
    <description></description>
    <pubDate>2008-08-26</pubDate>
    <category>财税处理</category>
    <author>刘磊</author>
    <comments>《中国税务报》</comments>
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    <title>外包业务及相关规范的会计与税务问题</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0825/11179.html</link>
    <description></description>
    <pubDate>2008-08-25</pubDate>
    <category>财税处理</category>
    <author>佚名</author>
    <comments>待查</comments>
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<item>
    <title>房企采用甲方供应材料模式下的会计处理及税务影响</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0825/11175.html</link>
    <description></description>
    <pubDate>2008-08-25</pubDate>
    <category>财税处理</category>
    <author>高洪峰</author>
    <comments>中国税网</comments>
</item>
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    <title>坏账准备的会计处理及纳税调整</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0822/11165.html</link>
    <description></description>
    <pubDate>2008-08-22</pubDate>
    <category>财税处理</category>
    <author>佚名</author>
    <comments>中国税网</comments>
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<item>
    <title>企业合作建房的财税处理</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0821/11139.html</link>
    <description></description>
    <pubDate>2008-08-21</pubDate>
    <category>财税处理</category>
    <author>东奥社区</author>
    <comments>东奥社区</comments>
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    <title>无形资产所得税处理新旧比较</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0820/11112.html</link>
    <description></description>
    <pubDate>2008-08-20</pubDate>
    <category>财税处理</category>
    <author>曹辉</author>
    <comments>《中国税务报》</comments>
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<item>
    <title>成本费用的会计与税收处理差异(五)</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0819/11098.html</link>
    <description></description>
    <pubDate>2008-08-19</pubDate>
    <category>财税处理</category>
    <author>刘磊</author>
    <comments>《中国税务报》</comments>
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    <title>法院裁定中止执行的呆账损失可税前扣除</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0819/11080.html</link>
    <description></description>
    <pubDate>2008-08-19</pubDate>
    <category>财税处理</category>
    <author>佚名</author>
    <comments>中国税务报</comments>
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    <title>在建工程使用自产产品的会计税务处理</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0818/11063.html</link>
    <description></description>
    <pubDate>2008-08-18</pubDate>
    <category>财税处理</category>
    <author>中国税网</author>
    <comments>中国税网</comments>
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    <title>印花税和契税的账务处理</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0815/11054.html</link>
    <description></description>
    <pubDate>2008-08-15</pubDate>
    <category>财税处理</category>
    <author>待查</author>
    <comments>待查</comments>
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    <title>不得抵扣进项税额的账务处理</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0814/11037.html</link>
    <description></description>
    <pubDate>2008-08-14</pubDate>
    <category>财税处理</category>
    <author>待查</author>
    <comments>待查</comments>
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    <title>企业税收返还的财税处理</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0813/11003.html</link>
    <description></description>
    <pubDate>2008-08-13</pubDate>
    <category>财税处理</category>
    <author>待查</author>
    <comments>待查</comments>
</item>
<item>
    <title>成本费用会计处理与税前扣除的差异(四)</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0812/10978.html</link>
    <description></description>
    <pubDate>2008-08-12</pubDate>
    <category>财税处理</category>
    <author>刘磊</author>
    <comments>《中国税务报》</comments>
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    <title>商贸流通企业关税的会计处理</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0811/10955.html</link>
    <description></description>
    <pubDate>2008-08-11</pubDate>
    <category>财税处理</category>
    <author>待查</author>
    <comments>待查</comments>
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    <title>新会计准则下酒类包装物押金流转税的账务处理</title>
    <link>http://www.runbotax.com/html/zhshk/chuli/2008/0807/10924.html</link>
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    <pubDate>2008-08-07</pubDate>
    <category>财税处理</category>
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    <comments>中国税网</comments>
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    <pubDate>2008-08-07</pubDate>
    <category>财税处理</category>
    <author>待查</author>
    <comments>待查</comments>
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    <description></description>
    <pubDate>2008-08-06</pubDate>
    <category>财税处理</category>
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