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应纳税所得额的计算原则,税法上作了明确规定:“外国企业每一纳税年度的收入总额,减除成本、费用以及损失后的余额,为应纳税的所得额。”为了把这个计算原则具体化,细则按照我国的实践经验和习惯,采用了中外合资经营企业所得税法施行细则的作法,用规定计算公式的形式,把应纳税所得额的计算程序和损益计算原则列出来。这样做,有以下两点好处:
Taxable income calculation principle, the tax law made it clear: “The total income of foreign enterprises in each tax year, after deducting costs, expenses and losses after the balance, to be taxable income.” In order to put this The calculation principle is embodied in the rules. According to the practical experience and habit of our country, the rules of the implementation of income tax law of Sino-foreign joint ventures are adopted. The calculation formula of taxable income and the calculation principle of profit and loss are listed with the formula of prescribed formula. There are two benefits to doing this: