浅谈所得税费用

• 作 者: 王绪魁
• 机 构: 湖北省荆沙市财贸学校
• 出 处: 上海会计
• 发表日期: 1996年04期
• 关键词: 所得税费用 所得税会计处理 国际会计惯例 利润分配 支出费用 收益税 暂行规定 国家税法 费用核算 本年利润

浅谈所得税费用湖北省荆沙市财贸学校王绪魁以往，我国企业一直都是将所得税纳入在利润分配体系中核算。自去年财政部专门制定颁发《企业所得税会计处理的暂行规定似后，才将所得税纳入企业的损益核算。对于这一符合国际会计惯例的改革举措，可能有些人还不十分理解。笔者...

Talking about income tax costs Jingxu City, Hubei Province Finance and Trade School Wang Xu Kui In the past, China’s enterprises have always been included in the income tax in the profit distribution system accounting. Since last year, the Ministry of Finance formulated and issued the "Provisional Regulations on Enterprise Income Tax Accounting, the income tax was only included in the profit and loss accounting of the enterprise. For this reform accord with international accounting practice, some people may not understand it well. author...