企业所得税税基确定应注意的几个问题

Some Problems on the Tax Base of Business Income Taxes

必须改变企业所得税税法过分依赖财务会计制度的做法。税法必须自成体系 ,不能以财务会计制度代替税法。企业所得税税基的确定应有独立的程序和规则 ,并应考虑所得税与流转税的协调性。

The phenomenon which the tax law of business income taxes is relied on financial accounting too much must be changed.The tax law must be a unique system instead of the financial accounting system.The establishment of the tax base of business income taxes should have its own process and regulation and the coordination of income tax and turnover tax should be considered.