摘要
为使广大财会人员掌握国家的企业所得税税收政策,以某企业年度纳税调整项目为例,说明企业所得税纳税调整情况,供企业纳税申报时作为参考。
In order to make the vast accountants master the national corporate income tax policy, this paper takes the annual taxable items adjustment of a certain corporate as the example, illustrates the corporate income tax adjustment, which can be used as reference in declaration of income.
出处
《科技情报开发与经济》
2009年第17期196-197,共2页
Sci-Tech Information Development & Economy
关键词
企业所得税
所得税申报
纳税调整
corporate income tax
declaration of income
tax adjustment
