This research examines and analyzes
international experiences in applying corporate income tax (CIT) accounting,
thereby proposing some policy implications to improve the effectiveness of CIT
accounting in the context of international integration. To achieve this goal,
the study uses the method of reviewing previous studies, analyzing and
synthesizing theories, and comparing VN and IFRS accounting regulations in
order to examine the differences between Accounting and Finance. In addition,
the research analyzes some experiences of countries around the world in
applying CIT accounting in the process of international integration. On that
basis, part 4 of the research proposes many solutions to improve the efficiency
of applying CIT accounting in the context of international integration, such as
a Group of complete solutions in accounting, a group of comprehensive solutions
on tax, and a group of thorough explanations on how to approach CIT indicators.
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