关于企业所得税属性的理论思考

Theoretical Thought on the Attribute of Enterprise Income Tax

在会计理论和实务中，企业所得税究竟属于费用，还是属于利润分配，长期存在争议。本文依据经济学理论进行分析，认为企业所得税是企业为获得公共产品而向国家支付的“管理费用”，企业所得税具有费用性质，因而企业所得税不是利润分配。

It has long been debated whether the enterprise income tax should be regarded as cost or profit distribution either in accounting theory or in practice. This paper gave an analysis according to economic theory and concluded that propriety determined the right of profit and enteprise income tax was 'administrative cost' the enterprises paid to the country instead of profit distribution.