编辑同志:笔者近期对一些企业的纳税检查过程中,发现存在着利用盈余公积大做文章的现象,有的将年末税后利润全部转入盈余公积,有的将各种捐款、赞助等支出全部列入其中。一位企业会计不无自夸地对我们讲: “我们的企业所得税绝对没问题,我们在进行账务处理时,对一些搞不 Editorial Comrades: In the recent tax inspection process for some enterprises, the author found that there is a phenomenon that makes use of surplus public funds to make fuss, and some of them will transfer profits after tax into surplus reserves at the end of the year. Some donate various donations and sponsorships All expenditures are included. A corporate accounting boasted to us: ”Our corporate income tax absolutely no problem, we deal with the accounts, some do not do