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根据财政部、国家税务总局(94)财税字074号“关于减免及返还的流转税并入企业利润征收所得税的通知”,现对企业有关会计处理问题规定如下:
According to the Circular of the Ministry of Finance and the State Administration of Taxation (94) Fiscal and Taxation No. 074 on the Income Taxes on Enterprise Income Tax Rebated and Returned, the relevant accounting treatment of enterprises is hereby formulated as follows: