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在企业进行经营的结果非赢即亏,企业的盈亏财税处理是企业财务人员的重要工作之一。由于政出多门、政策及执行情况等多种因素的影响,致使我国企业在应用盈亏财税问题时,常在程序上出现失误,导致增加不必要的经济损失。文中以企业盈亏情况下的财税处理为研究对象,分析了企业盈利及亏损情况之下的财税处理办法。
In the business results of non-win or non-profit business profits and losses processing is one of the important work of corporate finance staff. Due to many factors, such as politics and policy, policy and implementation, many factors cause our enterprises to make mistakes when applying profit and loss finance and taxation, resulting in unnecessary economic losses. In this paper, the fiscal revenue and tax treatment under the situation of profit and loss of enterprises is taken as the research object, and the methods of fiscal and tax treatment under the circumstances of corporate profits and losses are analyzed.