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最近,财政部在《关于国营工业企业实行利改税会计处理问题的规定》中,对工业企业的“利润表”做了较大的修改。修改后的“利润表”有两种,一种适用于按照《关于国营企业利改税试行办法》实行利改税的企业(以下简称利改税企业),一种适用于亏损企业及其他暂不按试行办法实行利改税的企业(以下简称其他企
Recently, the Ministry of Finance made a substantial amendment to the “Statement of Income” of industrial enterprises in the “Provisions on the Accounting Treatment of Profit-making Taxes by State-owned Industrial Enterprises”. There are two kinds of amended “income statement”, one applicable to the “state-owned enterprises in accordance with the Pilot Measures for the reform of the profits tax,” the introduction of profits and taxes (hereinafter referred to as profits tax reform enterprises), a suitable for loss-making enterprises and Other enterprises that temporarily do not carry out profits tax reform according to the pilot scheme (hereinafter referred to as other enterprises)