摘要
本文对因子公司净收益引起合并会计报表的所得税进行探讨 ,主要从子公司盈利和亏损两方面进行分析 ,结合我国所得税有关规定以及国外有些国家对合并会计报表的所得税的若干做法 ,消除所得税对我国合并会计报表信息造成的影响。
The paper discusses income tax of the combined accounting statement caused by the net profit of affiliated company.Mainly analyze it from the earnings and the losses to eliminate the effect of Chinese combined accounting statement caused by the income tax,considering stipulation of Chinese and the foreign approaching income tax of combined accounting statement.
出处
《黑龙江财专学报》
2000年第3期62-64,共3页
Learned Journal of Heilongjiang Finance College