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净利润与税后利润所含意义是相同的,即为利润总额扣除所得税后的利润,但是各自折射的经济理论是根本不同的。在1994年6月以前,我国会计制度规定,计缴所得税视为利润分配的一种形式,所得税项目是反映在和润分配表而不是利润表中,减除所得税后的利润称为税后利润。这也是传统计划经济理论的一个重要特征。1994年6月,财政部印发了《企业所得税会计处理的暂行规定》,采纳了西方经济学理论,认为所得税是一项费用,归为损益科类科目,计缴当期所得税从当期损益中扣
The meanings of net profit and after-tax profit are the same, that is, the profit after deducting income tax from the total profit, but their respective economic theories are fundamentally different. Before June 1994, China’s accounting system stipulated that the income tax paid as a form of profit distribution, income tax items are reflected in the profit distribution rather than income statement, after deducting income tax profits as after-tax profits . This is also an important feature of the traditional theory of planned economy. In June 1994, the Ministry of Finance issued the Interim Provisions on Accounting Treatment of Enterprise Income Tax, adopted the theory of western economics and considered that income tax is a fee that is classified as a category of profit and loss account. The current income tax of the current period is deducted from current profit and loss