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樊彩霞同志在《财务与会计》1997年第3期发表了《应纳税所得额的调整》一文,该文谈得系统、全面而又具体,既具有现实的指导意义又有很强的可操作性。但令人不无遗憾的是,樊同志花了较多的笔墨论证的“纳税人用于基本建设、专项工程和职工福利方面的商品、产品,应按对外销售实际收到的款项(销售收入加增值税销项税额——原注)调增应纳税所得额”——这种观点是不能令人接受的。
Comrade Fan Caixia published the article “Adjustment of Taxable Income” in the 3rd issue of “Financials and Accounting” in 1997. This article is systematic, comprehensive and specific. It has both realistic guiding significance and strong operability. Sex. However, it is not without regret that Comrade Fan spent a lot of ink and paper arguments on the actual receipts of goods and products used by taxpayers for capital construction, special projects, and employee benefits, and should be received on external sales (sales The idea that income plus VAT output tax - original note) increase taxable income " - is unacceptable.