年初，县国税局组织的企业所得税培训正在有条不紊地进行。“你们还有疑问吗？”税政征管科张科长按计划教授完有关课程后向参训的企业会计们“探寻”。冶炼公司孙会计抢先提问:“有关企业当年度应列未列、应扣未扣项目能否补扣的问题，请重述一遍好吗？”张科长清了清嗓子，继 Earlier this year, the county IRS organized corporate income tax training is well underway. “Do you still have questions?” Tax Administration Section Manager Zhang Section Zhang planned to teach the course after attending corporate accounting “exploration.” Smelting company Sun accounting first to ask: “When the company should not be listed in the current year, should be deducted items can be deducted deduction buckle, please restate it?” Zhang Chief cleared his throat, following