在粮食流通体制改革的不断深化和推进中,国有粮食购销企业管理更加规范,经济效益逐年提高,企业亏损和费用水平逐年大幅度下降。而且近几年,已有1/3的购销企业由原来的亏损企业成为盈利企业。在这种情况下,严格遵守国家企业所得税法,正确理解会计所得与纳税所得,及时、准确的计算申报和缴纳企业所得税,对粮食购销企业来说显得越来越重要了。 In deepening and advancing the reform of the grain circulation system, the management of state-owned grain purchase and sales enterprises has become more standardized and their economic benefits have been raised year by year. The level of corporate losses and costs has dropped significantly year by year. And in recent years, one-third of the purchase and sale of enterprises from the original loss-making enterprises to become profitable. Under such circumstances, it is more and more important for grain purchasing and marketing enterprises to strictly abide by the State Enterprise Income Tax Law, to correctly understand accounting income and tax revenue, to make timely and accurate calculation and declaration of corporate income tax and to pay enterprise income tax.