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برای محاسبه مالیات شرکت ها برابر
مقررات مالیاتی ایران باید به سال مالی توجه ویژه ای شود.
به عبارت بهتر برای تعیین مالیات ابتدا باید سال
مالی شرکت مشخص شود. پس از تعیین
سود و زیان مالی، شرکت باید مطابق مقررات مالیاتی
اقدام به تنظیم اظهارنامه و ترازنامه کند.
ازجمله تبعات تحمیلی بر شرکت ها، محرومیت آن
ها در استفاده از تسهیلات و مزایای قانونی
است.