浅议所得税的会计处理与报表揭示□阎萍在企业年度财务报表决算和所得税汇算清缴审计中，常常会出现这种情况：有的企业本年度有利润却不交所得税，而有些企业发生亏损却缴纳所得税，使得人们对损益表的正确性产生了疑问。其主要原因是长期以来许多人对企业所得税的计税依... Accounting treatment of income tax and disclosure of statements □ Yan Ping in the annual financial statements and corporate income tax final settlement audit, this situation often occurs: Some companies have profits this year, but do not pay income tax, and some companies have a loss But pay income tax, making people correct the income statement has been questioned. The main reason for this is that many people have long been subject to taxation of corporate income tax.