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《财会通讯》1996年第9期刊出《投资分利补交所得税的计算方法》一文,读后很受启发,也想就此谈两点青法: 一、投资收益是“先税后分”还是“先分后税”。该文从补交所得税的计算,推想在核算投资收益时可能采用“税前分利”和“税后分刊”两种方法,孰是孰非,《企业会计准则》也无规定,并建议以“税前分利”作为投资利益。笔者认为,利润的分配应由《公司法》来规范,而不应由会计准则来说明。按照《公司法》的有关规定,企业实现的
In the 9th issue of the “Accounting Newsletter” in 1996, the article entitled “Calculation Method for Income Tax on Paying for Distribution of Profits” was very enlightening after reading it and would also like to talk about two green methods: First, whether the investment income is “after tax first” or “First tax after taxation.” In this paper, from the calculation of income tax repayment, it is inferred that two methods of “pre-tax profit distribution” and “after-tax separate publication” may be adopted in the calculation of investment income. There is no provision in the “Accounting Standards for Business Enterprises” and recommendations are made. Take “profit before tax” as investment interest. The author believes that the distribution of profits should be regulated by the “Company Law,” not accounting standards. In accordance with the relevant provisions of the “Company Law,”