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在确定了损益计算程序和有关费用列支范围之后,要准确地、合理地计算应纳税的所得额,还需要明确划分资本支出与费用支出。这是因为,资本支出是一种资产变换为另一种资产,表现为固定资产或无形资产的增加;而费用支出则是为取得收益而发生的一种费用,表现为营业费用的增加。如果将资本支出列为费用支出,势必减少资产而增加开支,因而少计当期盈利。反之,
After determining the range of profit and loss calculation procedures and relevant expenses, it is necessary to calculate the taxable income accurately and reasonably, and also need to clearly divide the capital expenditure and expenses. This is because capital expenditure is the transformation of one asset into another, expressed as an increase in fixed or intangible assets, and expense is a fee incurred for the purpose of gaining revenue, expressed as an increase in operating expenses. If the expenditure of capital expenditure is classified as, it is bound to reduce assets and increase spending, and therefore less current earnings. on the contrary,