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chao e de zhi gong jiao yu jing fei zhi chu neng shi xian quan e kou chu ma
Pages: 68-70
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  职工教育经费结转扣除全额扣除连续亏损;
Abstract: 有人认为,超额的职工教育经费支出因为准予在以后纳税年度结转扣除,所以均能实现全额税前扣除;也有人认为,在企业发生亏损的情况下,超额的职工教育经费支出要受到五年的法定亏损弥补期的限制,未必都能实现全额税前扣除。本文通过实例予以剖析,认为应区分企业的盈利、亏损情况而分别考虑。
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