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企业多元化、多项目经营已经成为常态,根据不同时期实际情况,企业往往会选择不同的行业或者多个项目进行投资,不同行业或同类项目不同时期享受的税收优惠政策经常是不一样的。本文重点对如何规范的进行项目核算与享受企业所得税优惠政策进行分析。
According to the actual situation in different periods, enterprises often choose different industries or projects to invest. The preferential tax policies enjoyed by different industries or similar projects at different periods are often different. This article focuses on how to standardize the project accounting and enjoy preferential policies for enterprise income tax analysis.