《上海会计》１９９８年第４期中《筹建期的罚没款不能列入在建工程》一文作者根据《企业财务通则》第３２条规定的精神 ,对筹建期的罚没款不能列入在建工程 ,即不得从税前利润中扣除 ,只能从税后利润中列支的主张 ,无疑是正确的 ;然而所提出的对筹建期间发生的罚没款作为冲减 According to the spirit of Article 32 of the “General Rules for Enterprise Finance”, the author of the article “Shanghai Accounting”, No. 4, 1998, “Fines and penalties can not be included in the construction in progress” in preparatory establishment period, the penalties for the preparation period can not be included in the construction in progress, That can not be deducted from the profit before tax and can only be deducted from the profit after tax, which is undoubtedly correct. However, the proposed penalties incurred during the preparation period are taken as an offset