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今年7月1日起开始施行的《企业财务通则》和《企业会计准则》,共同构成了我国财务、会计改革的基本框架和结构,照理作为一种划时代的最具权威的重要文献“两则”中各个概念的内涵和外延应高度一致,前后文之间应科学规范,尽量减少重复。然而,“两则”中的一些提法却不大科学、准确。1、关于投资收益的纳税问题。《通则》第25条规定:“企业对外投资分得的利润或者股利,计入投资收益,按照国家规定缴纳或者补交所得税。”这一提法不妥,也与第30条规定“企业的利润总额包括营业利润、投资净收益以及营业外收支净额”。“投资净收益是指投资收益扣除投资损失后的数额”,第
The “General Principles of Corporate Finance” and “Enterprise Accounting Standards” that came into effect on July 1 this year constitute the basic framework and structure of China’s financial and accounting reforms. The connotation and extension of each concept should be highly consistent. It should be scientifically regulated between the text and the text to minimize duplication. However, some of the “two” formulas are not very scientific and accurate. 1. Taxation on investment income. Article 25 of the General Principles stipulates: “The profits or dividends of an enterprise’s outward investment shall be included in the investment income, and the income tax shall be paid or supplemented according to the provisions of the State.” This is not a proper formulation, and it is also stipulated in Article 30 “Corporate’s Total profit includes operating profit, net investment income, and net non-operating income.“ ”Net investment income is the amount of investment income after deducting investment losses."