| 投资分回利润的所得税税务处理质疑 |
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| 引用本文： | 董岫岩.投资分回利润的所得税税务处理质疑[J].吉林省经济管理干部学院学报,2004,18(2):48-50. |
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| 作者姓名： | 董岫岩 |
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| 作者单位： | 吉林省经济管理干部学院,财政金融系,吉林,长春,130012 |
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| 摘 要： | 企业对外投资分回利润是企业利润的一个组成部分，但由于被投资方适用税率存在差异，使分回利润对应纳税所得额的影响不同，因此影响公益捐赠税前扣除的标准不一致，造成不公平现象。针对这一问题，应规范投资分回利润的税务处理。
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| 关 键 词： | 投资分回利润 税务处理 |
| 文章编号： | 1009-0657(2004)02-0048-03 |
| 修稿时间： | 2003年12月4日 |
Questioning about the Income Tax of Returned Profits of an Investment |
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| Dong Xiuyan.Questioning about the Income Tax of Returned Profits of an Investment[J].Journal of Jilin Province Economic Management Cadre College,2004,18(2):48-50. |
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| Authors: | Dong Xiuyan |
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| Abstract: | The returned profits of an investment are an important part of an enterprise's profits. But because the tax rate of investment receiver is different from investment giver, returned profits have different result after tax. Therefore, The norm used to deduct the tax on public welfare and contribution is disagree with the two parts and result in unfairness. To solve the problem, we should regulate the tax handling of the returned profits of an investment. |
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| Keywords: | The returned profits of an investment Tax handling |
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