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企业应纳税所得额=企业每一纳税年度的收入总额-不征税收入-免税收入-各项扣除-允许弥补的以前年度亏损。以权责发生制为原则确认收入与费用,属于当期的收入和费用,不论款项是否收付,均作为当期的收入和费用;不属于当期的收入和费用,即使款项已经在当期收付,均不作为当期的收入和费用。亏损是指企业将每一纳税年度的收入总额减除不征税收入、免税收入和各
Enterprise taxable income = total revenue of the enterprise in each tax year - no tax revenue - tax-free income - various deductions - allowed to make up for the loss of previous years. Accrual basis of accruals to recognize income and expenses, are the current income and expenses, regardless of whether the payment is received, are the current income and expenses; do not belong to the current income and expenses, even if the money has been received and paid in the current period, are Not as the current income and expenses. Loss refers to the total income of each tax year minus non-tax revenue, tax-free income and each