现行《事业单位会计制度》把缴纳所得税作为“结余分配”的一项内容来处理，笔者认为这种处理方法不妥，应以改作“成本费用”支出为宜。首先，目前企业已按国际惯例把所得税作为费用处理，改变了过去作为利润分配的处理方法。实行企业化管理的事业单位应向企业单位的所得税会 The current “accounting system of public institutions” to pay income tax as a “balance of distribution” to deal with an element, I believe that this approach is not appropriate, should be replaced by “cost” expenditure is appropriate. First of all, at present, the enterprises have already taken the income tax as an expense in accordance with international practice, changing the past as a method of handling profit distribution. The implementation of the enterprise management unit should be to corporate income tax