盈利是企业的根本价值追求,而税收又是对企业盈利的重要检测与衡量,也是企业履行法定义务和体现社会责任的重要途径。尤其是在新时期会计准则的更新颁行,企业所得税的处理思路也应当适时求变、与时俱进,在保障合法规范地缴纳企业所得税的前提下,进一步细化具体的操作步骤,切实贯彻落实相关政策方针,从而实现企业产业效益的稳定持续增长。 Earnings are the pursuit of the fundamental value of the enterprise, and taxation is an important measure and measure of corporate profits. It is also an important way for enterprises to fulfill their statutory obligations and reflect their social responsibilities. Especially in the new period of accounting standards update, the idea of ​​corporate income tax should also be changed in a timely manner, advancing with the times, in the protection of legitimate and standardized payment of corporate income tax on the premise, to further refine the specific operational steps, and earnestly implement Implement relevant policies and guidelines, so as to achieve stable and sustained growth of the industrial efficiency of enterprises.