企业在报送企业所得税纳税申报表时，应当按照规定附送财务会计报告和其他有关资料。
When an enterprise submits an enterprise income tax return, the financial statements and other related materials shall be attached in accordance with the related provisions.
最后，通过固定资产折旧方法选择的案例，分析了如何利用会计政策选择进行企业所得税筹划。
Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.
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。
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.
本文仅从固定资产、存货两方面探讨会计处理方法对企业所得税的影响。
The effect of accounting methods on business income tax was discussed from permanent assets and stock in trade .
中外企业所得税两税合一已是大势所趋，在两税合一过程中，如何使内资企业所得税向外资企业所得税逐渐靠拢，并使会计与税法相协调是值得研究的重要问题。
In the process of the unification, how to make income taxes of domestic corporations approach to that of foreign corporations and how to harmonize accounting with taxation are important problems.
要解决这些问题必须营造税务筹划的法制化环境，强化企业开展税务筹划的意识，并做好优化企业所得税税务筹划的会计基础工作。
To solve these problems, we should construct a legal system environment, strengthen enterprise to carry out consciousness of tax affair preparation an…
要解决这些问题必须营造税务筹划的法制化环境，强化企业开展税务筹划的意识，并做好优化企业所得税税务筹划的会计基础工作。
To solve these problems, we should construct a legal system environment, strengthen enterprise to carry out consciousness of tax affair preparation an…
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