法律英语|财政部关于企业财务规范与税收法规不同状况下的处置建议的函

颁布日期：19980216 推行日期：19980216 颁布单位：财政部

CaiShangZi [1998] No.74

February 16 1998

When the enterprises confirm income, cosplayt, expenditure^{1 and loss and deal in loss and profit, accounting2, and management of assets and liabilities, it must be carried out in strict accordance with the two principles and two systems and related the unified3 systems of financing and accounting stipulated4 by the Ministry5 of Finance. During the /confirm/iation6 of tax sum at time of application of paying the tax, the balance between accounting profit before taxation7 and total value of tax resulting from the different caliber8 and timing9 of calculation can be only handled as adjustment of taxation, not changing the original settlement and the accounting record that are in line with the provisions of financing systems.}