利润与税金的辨析

A Discussion Between Profits and Taxes

将企业的利润与税金合在一起用“实现利税”来说明企业的业绩，是将利润和税金相提并论，难以划清利润和税金的界限。其结果是容易以税补亏，掩盖企业亏损的真相；以税充利，夸大企业的效益，失去利润与税金各自的职能作用。必须将两者分别加以表示和运用。

Abstract It is difficult to draw distinctions in profit with the expense of taxation by using 'realization profit taxation' in which the profit and expense of taxation are combined with each other for the purpose of indicating the enterprise's performance.This will conceal the facts of the enterprise's loss by taking the expense of taxation to make up loss,and this will exaggerate the enterprise's benefit by taking the expense of taxation as benefit.As a result the functions of the benefit and expense of taxation will be lost.So the expense of taxation and benefit shold be indicated and used saperately.In this way the real performance of the enterprise can be represented.