| 关于企业所得税属性的理论思考 |
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| 引用本文： | 戴蓬军,杨安洛.关于企业所得税属性的理论思考[J].沈阳农业大学学报(社会科学版),1999,1(2):115-116. |
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| 作者姓名： | 戴蓬军 杨安洛 |
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| 作者单位： | 沈阳农业大学经贸学院!辽宁沈阳，110161(戴蓬军)，沈阳市东陵区供销社!辽宁沈阳，110042(杨安洛) |
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| 摘 要： | 在会计理论和实务中，企业所得税究竟属于费用，还是属于利润分配，长期存在争议。本文依据经济学理论进行分析，认为企业所得税是企业为获得公共产品而向国家支付的“管理费用”，企业所得税具有费用性质，因而企业所得税不是利润分配。
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| 关 键 词： | 企业所得税 费用 利润分配 |
Theoretical Thought on the Attribute of Enterprise Income Tax |
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| DAI Peng-jun, YANG An-luo.Theoretical Thought on the Attribute of Enterprise Income Tax[J].Social Science Journal of Shenyang Agricultural University,1999,1(2):115-116. |
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| Authors: | DAI Peng-jun YANG An-luo |
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| Abstract: | It has long been debated whether the enterprise income tax should be regarded as cost or profit distribution either in accounting theory or in practice. This paper gave an analysis according to economic theory and concluded that propriety determined the right of profit and enteprise income tax was "administrative cost" the enterprises paid to the country instead of profit distribution. |
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| Keywords: | income tax cost profit distribution |
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