合资企业按合资企业会计制度的规定在计算成本和利润上如有和税法规定不一致的地方,在计算应税所得时,须按税法的规定进行调整。但由于税法及其政策规定对合资企业的某些成本开支范围和费用列支标准没有统一规定,合资企业会计制度也有些需要研究解决的问题。有的外商在合资企业享受减免税期间,故意将该摊的费用不摊,设法压降成本,拿走利润,待税收优惠期一过,再将费用补摊进成本,从而降低利润,少缴所得税。由于有些费用开支没有标准,企业随意提高费用标准,有些部门往往加重企业的负担,税务部门感到难以掌握。外商反映,中国的“税轻、 According to the joint venture accounting system in the calculation of costs and profits and if the provisions of tax laws and inconsistencies in the calculation of taxable income, according to the provisions of the tax law to be adjusted. However, due to the tax law and its policies and regulations, there are no uniform rules on the scope of certain costs and expenditures for the joint ventures, and there are some problems to be solved in the accounting system for joint ventures. Some foreign businessmen enjoy the tax reduction and exemption during the joint venture. They deliberately spread the cost of the booth, try their best to reduce the cost and take away the profits. When the tax period expires, the cost will be added to the cost so as to lower the profit and less pay Income tax. Because some expenses and expenses have no standard, enterprises arbitrarily raise the expense standard, some departments often increase the burden of enterprises, the tax department feel difficult to grasp. Foreign investors reflect that China’s "light tax,