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(ho c thu nh p thu thu nh p hi n hành thu nh p thu thu nh p hoãn l i) xác nh l i nhu n ho c l c a m tk Chi phí thu thu nh p doanh nghiêp hi n hành s thu thu nh p doanh nghi p ph i n p tính thu. .. p ch u thu n m thu su t thu thu nh p doanh nghi p hi n hành Chi phí thu thu nh p doanh nghi p hoãn l i phát sinh t vi c ghi nh n thu thu nh p hoãn l i ph i tr n m hoàn nh p tài s n thu thu nh

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