| 这项损失和支出是怎样体现为利润分配在税后利润中列支的 |
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| 引用本文： | 李涵真.这项损失和支出是怎样体现为利润分配在税后利润中列支的[J].湖南工程学院学报(社会科学版),1999(3). |
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| 作者姓名： | 李涵真 |
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| 作者单位： | 湖南纺织高等专科学校经管系 湘潭411104 |
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| 摘 要： | 本文从经济业务的属性与所得税的计征两方面,阐述了被没收的财物损失,支付各项税收的滞纳金和罚款,是在企业税后利润中列支的一项利润分配内容。
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| 关 键 词： | 税前利润 税后利润 所得额 利润分配 |
How are the Loss and Expenditure Embodiedto Be Profit Distribution Disbursed in ProfitAfter Paying the Taxes |
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| Li Hanzhen.How are the Loss and Expenditure Embodiedto Be Profit Distribution Disbursed in ProfitAfter Paying the Taxes[J].Journal of Hunan Institute of Engineering(Social Science Edition),1999(3). |
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| Authors: | Li Hanzhen |
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| Abstract: | It is oillustrated in the article that the fine, the overdue fine to pay the taxes and the confiscated property are disbursed in profit distribution after paying the taxes in enterprises. |
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| Keywords: | prof it before paying the taxes profit bafter paying the taxes in come profit distribution |
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