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现在,有一些企业在企业所得税汇算清缴后,往往忽视账务调整工作,存在成本费用的支出多计或少计,或用其他方式人为地虚列利润等现象,增加或减少下年度或以后年度利润,使得已作纳税处理的已税利润在以后年度又出现继续征税的情况,增加企业不必要的负担。另外,多提的短期借款利息,下年度如冲减财务费用也会增加利润,造成所
Nowadays, some enterprises often neglect the adjustment of their accounts after the final settlement of their enterprise income tax, and they often neglect their expenditure on the cost of excessive or sub-projects, or artificially create profits by others in other ways to increase or decrease the balance of next year or After the annual profit, tax profits already made for the treatment of tax profits in the subsequent years there will continue to be taxed, increasing the burden on enterprises unnecessary. In addition, more mention of short-term loan interest, next year, such as the reduction of financial costs will increase profits, resulting in