要准确地计算应纳税所得额,不仅需要企业对事业经营和财务收支具有完备的帐册记载,而且要有准确的成本、费用凭证,能够为征纳双方所认可,并据以正确地进行财务分析和计算盈亏。这在某些情况比较特殊的条件下,往往是难于作到的,需要有某种合理的替代方法来解决应纳税所得额的计算问题。外国企业所得税法施行细则根据我国过去对小型工商业户采用查定征 To accurately calculate the taxable income, not only requires business accounting and financial revenues and expenditures have a complete accounting records, but also have accurate costs, cost vouchers can be approved by both parties and accordingly correctly Financial Analysis and Calculation Profit and Loss. This is often difficult to do under some special conditions. There is some reasonable alternative method to solve the calculation of taxable income. Detailed Rules for the Implementation of the Law of the People’s Republic of China on the Income Tax of Foreign Enterprises According to the previous investigation on the use of small-scale commercial and industrial households in our country