税务部门在对私营有限责任公司(以下简称私营企业)检查时发现,私营企业对按规定提留后剩余利润的财务处理很不规范。按税法规定,私营有限责任公司是企业所得税的纳税义务人,生产经营所得应当征收企业所得税。征收企业所得税之后的净利润按规 When examining privately-run, limited liability companies (hereinafter referred to as private-owned enterprises), the tax department found that the financial treatment of the remaining profits of the private-sector enterprises after being retained according to the regulations is not standardized. According to the tax law, a private limited liability company is an obligatory taxpayer for enterprise income tax, and income from production and business operations shall be subject to enterprise income tax. After the collection of corporate income tax net profit in accordance with regulations