一、事业单位缴纳企业所得税的应税所得额目前,几乎所有教科书中都把经营结余(经营收入扣除经营支出以及经营活动所应该承担的销售税金之后的余额)作为事业单位缴纳企业所得税的应税所得额,在年终转账时作如下会计处理:借记“经营收入”科目,贷记 I. Taxable Income Taxes on Enterprise Income Taxes In almost all textbooks, the balance of operating balances (operating income after deducting operating expenses and sales tax payable by operating activities) is regarded as the taxable income tax payable by the public institutions The amount of income, when the year-end transfer for the following accounting treatment: Debit “operating income ” subjects, credit