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, expenditure and loss and deal in loss and profit, accounting, and management of assets and liabilities, it must be carried out in strict accordance with the "two principles" and "two systems" and related the unified systems of financing and accounting stipulated by the Ministry of Finance. During the confirmation of tax sum at time of application of paying the tax, the balance between accounting profit before taxation and total value of tax resulting from the different caliber and timing 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.