企业实现的利润总额是计算应纳税所得额的基础。利润计算不实,不仅直接影响纳税人经营效益的真实性,而且造成国家税收流失。当前在采用计划价格核算成本的企业,在会计处理上,有少数企业不严格执行会计制度的规定,随意计算成 The total profit realized by the enterprise is the basis for calculating the taxable income. The calculation of profits is not true, which not only directly affects the authenticity of taxpayers’ operating benefits but also causes the loss of tax revenue of the state. At present, the enterprises adopting the planned price accounting cost, in the accounting treatment, a few enterprises do not strictly implement the provisions of the accounting system and are free to calculate