对企业所得税纳税调整的探讨

Research on the Adjustment of Enterprises' Income Tax

对企业所得税的实质及纳税调整后在一定程度上存在重复征税,不利于税收公平和经济公平,加剧了税制与会计制度的不协调等问题进行了探讨。

This paper probes into the problems that after the adjustment enterprises' income tax, there is the same tax levied twice. the adjustment method goes against the fair of taxes and economy, and sharpens the contradiction between taxes system and accounting system.