摘要
本文从经济业务的属性与所得税的计征两方面,阐述了被没收的财物损失,支付各项税收的滞纳金和罚款,是在企业税后利润中列支的一项利润分配内容。
It is oillustrated in the article that the fine, the overdue fine to pay the taxes and the confiscated property are disbursed in profit distribution after paying the taxes in enterprises.
出处
《湖南工程学院学报（社会科学版）》
1999年第3期29-30,共2页
Journal of Hunan Institute of Engineering(Social Science Edition)
关键词
税前利润
税后利润
所得额
利润分配
prof it before paying the taxes, profit bafter paying the taxes, in come, profit distribution
