当前，有不少投资企业从联营企业分回的税后利润没有按照企业所得税法规的有关规定进行会计处理，把分回利润直接记入税后净利润。根据《财政部、国家税务总局企业所得税若干政策问题的规定》（财税字［1994］009号）中第二条关于联营征税问题规定：“联营企业投资方从联营企业 At present, many after-tax profits returned by enterprises from affiliated enterprises are not accounted for in accordance with the relevant provisions of the enterprise income tax laws and regulations, and the dividends are charged directly to the net profit after tax. Pursuant to Article 2 of the “Provisions on Certain Policy Issues concerning Enterprise Income Taxes of the Ministry of Finance and the State Administration of Taxation” (Cai Shui Zi [1994] 009), the provisions on taxation of joint ventures stipulate: "The investors of joint ventures,