在企业所得税汇算清缴实务工作中,笔者发现,实行《企业会计准则》的纳税人,对营业外收入中部分项目的纳税调整比较陌生。《企业会计准则》规定:营业外收入是指企业发生的与其经营活动无直接关系的各项净收入,主要包括处置非流动资产利得、非货币性资产交换利得、债务重组利得、融资租赁时最低租赁收款额与未担保余值的现值之和大于该项融资 In the practice of settlement and payment of enterprise income tax, the author found that the taxpayers applying the “Accounting Standards for Business Enterprises” are unfamiliar with the tax adjustment of some items in non-operating income. The Accounting Standard for Business Enterprises stipulates that non-operating income refers to the net income of an enterprise that is not directly related to its operating activities, including the gains on disposal of non-current assets, exchange gains on non-monetary assets, debt restructuring gains, minimum on leasing The sum of the lease payments and the present value of the unsecured balance is greater than the financing