《中国注册会计师》２０００年第９期刊登了宿玉香同志《企业补提以前年度所得税如何进行账务处理》一文（以下简称宿文）。笔者读后有两点启示。 １、“所得税”科目反映的经济内容属期间费用为损益类科目，应当计入当期损益。补提以前年度的所得税，不属当期费用性支出，记入 “China Certified Public Accountant” No. 9 of 2000 published Comrade Su Yu-hsiang, “Enterprise Supplementary Income Tax on the previous year how to conduct accounting treatment,” a text (hereinafter referred to as Su Wen). After reading the author there are two revelations. 1, “income tax” subjects reflect the economic content of the period is the expense account for the profit and loss category, should be included in the current profits and losses. Supplement the previous year’s income tax, not part of the current expenditures, credited