对税后利润分配的一点看法中国矿业大学经贸学院梁兵《企业财务通则》第三十二条规定：“企业的利润按照国家规定做相应的调整后，依法缴纳所得税。缴纳所得税后的利润，除国家另有规定者外，按照下列顺序分配：一、被没收财物损失，违反税法规定支付的滞纳金和罚款……”... A point of view on the distribution of profit after tax China University of Mining and Economics Liang Bing’s Article 32 of the “General Principles of Corporate Finance” stipulates: “According to the regulations of the State, the profits of enterprises shall be paid in accordance with the law. The profits after income tax is paid, Except as otherwise provided by the State, distribution shall be in accordance with the following order: 1. Loss of property confiscated, payment of late payment fines and penalties in violation of tax regulations..."...