论文部分内容阅读
《财政部国家税务总局关于企业手续费及佣金支出税前扣除政策的通知》(财税[2009]29号)对手续费及佣金支出的企业所得税税前扣除问题作了若干规定,笔者试对其会计与税务处理的关系进行比较,并结合该文件发布后在实务中出现的一些问题进行分析。
The Notice of the Ministry of Finance and the State Administration of Taxation on the Pre-tax Deduction Policies on Enterprise Fee and Commission Expenses (Cai Shui [2009] No. 29) made some provisions on the deduction of corporate income tax before fees and commissions, The relationship between accounting and tax treatment is compared, and some problems that appear in practice after the publication of the document are analyzed.