《企业会计准则》第三十二条规定:“企业的利润按照国家规定做相应的调整后,依法缴纳所得税,缴纳所得税后的利润,除国家另有规定者外,按照下列顺序分配:一、被没收财物损失、违反税法规定支付的滞纳金和罚款(下文简称”罚没支出“)。……”。笔者认为将罚没支出作为税后利润的分配,其合理性值得研究。企业实现的利润在依法缴纳所得税后剩余部分即 Article 32 of the Accounting Standards for Business Enterprises stipulates that: "After the profits of an enterprise are adjusted in accordance with the provisions of the state, the income tax shall be paid in accordance with the law and the profits after the payment of income tax unless otherwise stipulated by the state, and shall be distributed in the following order: , Confiscation of property losses, breach of tax laws and regulations to pay late fees and fines (hereinafter referred to as . I believe that the penalty will be paid as a distribution of profits after tax, its rationality is worth studying. The profit realized by the enterprise after the payment of income tax according to law is the remainder