颁布日期：19980216 　实施日期：19980216 　颁布单位：财政部

　　CaiShangZi [1998] No.74

　　February 16 1998

　　When the enterprises confirm income, cost, expenditure¹ 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 confirmation⁶ 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.