企业所得税计算应注意的问题谢少辉继去年下半年起实施新的财会制度后，今年又执行统一的国内企业所得税法。企业所得税法和企业财会制度都是财政管理制度的重要组成部分，两者中任何一种的改变都是财政管理制度的改革，但它们又各有侧重，企业财会制度是规范企业财务行为... The issue of corporate income tax calculation should be noted Xie Shaohui since the implementation of the new accounting system since the second half of last year, this year they implement a unified domestic corporate income tax law. Both the enterprise income tax law and the enterprise accounting system are important components of the financial management system. Any change in either of them is a reform of the financial management system. However, they all focus on each other. The enterprise accounting system regulates the financial behavior of enterprises. .