| 实务中不同所得税方法对企业净利润计算的影响 |
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| 引用本文： | 黎小长. 实务中不同所得税方法对企业净利润计算的影响[J]. 琼州学院学报, 2004, 11(5) |
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| 作者姓名： | 黎小长 |
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| 作者单位： | 琼州大学,数学系,海南,五指山,572200 |
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| 摘 要： | 净利润正确计算直接影响净利润分配的结果 ,因此不仅关系到所有者的合法权益是否得到保护 ,而且关系到企业能否长期、稳定地发展
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| 关 键 词： | 净利润 应付税款法 纳税影响会计法 |
The Influence of Different Income Tax Measure on Business Affairs on the Account of Enterprise Net Profit |
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| LI Xiao-chang. The Influence of Different Income Tax Measure on Business Affairs on the Account of Enterprise Net Profit[J]. Journal of Qiongzhou University, 2004, 11(5) |
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| Authors: | LI Xiao-chang |
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| Abstract: | accurately accounting the net profit has direct in fluence o n the outcome of the distribution of net profit,thus it affects not only the pro tection of the legal rights and interests of proprietor but also the stable deve lopment of enterprise. |
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| Keywords: | net profit tax payable method accounting affected by pay ing taxes |
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