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谈企业应纳所得税的计算及会计处理王满根据《中华人民共和国企业所得税暂行条例》等有关规定，企业在缴纳所得税时，如果出现税前会计利润与纳税所得不一致的情况，应按照税收的有关规定，在税前会计利润的基础上调整计算出纳税所得，并据以计算缴纳所得税。税前会计利润...
On the enterprise income tax calculation and accounting Wang Wang According to “The People’s Republic of China Interim Regulations on Enterprise Income Tax,” and other relevant provisions of the enterprise in the payment of income tax, if there is pre-tax accounting profit and tax income is inconsistent, should be in accordance with the tax Provisions, the pre-tax accounting based on the profits adjusted to calculate the taxable income, and then calculate and pay income tax. Pre-tax accounting profit ...