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Thuật ngữ IFRS: Taxable profit (tax loss)
Thu nhập chịu thuế (lỗ tính thuế)
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 2.469
Cập nhật: 29/11/2024
Taxable profit (tax loss) là gì?
Taxable profit (tax loss) (Thu nhập chịu thuế (lỗ tính thuế) ) được định nghĩa là Lãi (lỗ) trong kỳ, được xác định theo quy định của cơ quan thuế và là cơ sở để tính thuế thu nhập doanh nghiệp phải nộp (thu hồi được).
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