贵刊今年第3期业务与技术专栏刊登的《应纳税所得额的调整》一文,总体精神是好的,是符合税收法规规定的。在实用中也有启示作用,但本人对其中几个问题有不同看法,现提出如下。1.在建工程或职工福利等方面使用本企业的商品、产品,“应按对外销售实际收到的款项(销售收入加增值税销项税额)调增应纳税所得额”。这种只考虑收 The article “Adjustment of taxable income” published in the 3rd issue of this year’s Business and Technology column in your magazine has a good overall spirit and is in compliance with the provisions of tax laws and regulations. There is also an enlightening effect in practical use, but I have different views on several of them and I hereby propose the following. 1. Use of the company’s goods and products in construction in progress or employee benefits, etc., “The amount of taxable income ” shall be adjusted to the amount actually received for sales (sales revenue plus VAT output tax). This only considers