探讨如何正确调整计税所得额及所得税后利润分配，如何使纳税人取得节税的利益等可以帮助纳税人学税法、懂税法，使自身利益得到保障。

After this paper gets volume and income tax only since how to adjust sum tax correctly, profit distribution aspect, make taxpayer how to get the aspects such as the benefit...

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由于企业利润占gdp的比重不断上升，多缴所得税之后，企业的税后利润仍有增长空间。

Since profits have been rising as a share of GDP, it could increase corporate taxes and still have room for rising after-tax profits.

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这样，补税后，企业利润大幅减少上市后，企业所得税费用将大大增加。

In this way, pay an overdue tax corporate profits after the significantly reduced after the listing, corporate tax costs will be greatly increased.

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