现行的税收政策规定,国家对企业减免的产品税、增值税、营业税(以下简称三税),除开发新产品以税还贷等少数项目另有规定者外,其余一律并入利润计征所得税,相应增加的留和再计征能交基金和预算调节基金。这一规定,在执行中常引起税、企双方的争论,且影响会计的正确处理,落实有一定困难。例如,某企业因市场疲软,产 The current tax policy stipulates that, in the case of product taxes, value-added taxes, and business tax reductions (hereinafter referred to as the “three taxes”) that are levied by the state on enterprises, except for the few provisions on the development of new products, such as tax repayment and other minor items, the rest shall be consolidated into income tax. , The corresponding increase in retention and re-assessment can be funded and budget adjustment funds. This provision often causes disputes between the tax and the company in implementation, and it affects the correct handling of accounting and has certain difficulties in implementation. For example, a company is suffering from a weak market