事业单位企业所得税问题的思考

Thinking about the Questions on Income Tax of an Enterprise

事业单位纳税问题一直困扰着事业单位会计人员,判断事业单位是否发生经营关系是确定事业单位缴纳各种税款的第一步。可以认为事业单位取得的预算拔款和财政补贴等收入,属免缴企业所得税部分;对于取得的经营收入如何缴纳企业所得税,是我们注意的问题。本文讨论的是企业所得税问题,文章中指的应税收入与免税收入、应税支出与免税支出是企业所得税。

The question on public institution confuses the accountants from public institution. It＇s the first step to judge if business relation takes place in the public institution and then decide to pay all the responding taxes. It is thought that the income such as the budget allocate funds and financial subsidy is the section that can be exempted from taxation. But we should pay attention to how to pay the tax of the business income.