直到1993年7月1日《企业会计准则》和《企业财务通则》(以下简称“两则”)实施前,我国企业执行的是分部门、分行业、分所有制成分的会计制度和财务制度,企业所得税制度也因所有制成份而异,这一时期企业所得税制度与会计制度高度协调,应税所得基本上是按照会计利润进行确认的,几 Until July 1, 1993, before the implementation of the “Accounting Standards for Business Enterprises” and the “General Rules for Corporate Finance” (hereinafter referred to as the “Two Rules”), Chinese enterprises implemented the accounting system and financial system of sub-sectors, sub-sectors and sub- The enterprise income tax system also varies with the ownership system. During this period, the enterprise income tax system is highly coordinated with the accounting system. The taxable income is basically confirmed according to the accounting profit. How many