应税项目

石化企业与其他企业一样，都会产生应纳税项目，但石化企业在应税项目上又具有其自身的特殊性。

The same as other enterprises , Petrochemical companies will have a taxable item . But the petrochemical enterprises in the taxable items also have their own particularity .

将自产或委托加工的货物用于非应税项目；

Use goods of self-made or processed under commission in non-taxable items ;

用于非应税项目的购进货物或者应税劳务；

Goods purchased or taxable services used for non-taxable items ;

为了摆脱该困境，公司有动机通过操纵非应税项目损益，以规避盈余管理的所得税成本。

Therefore , they usually have the incentives to manipulate non-taxable earnings to avoid the tax obligation of earnings management .

非应税项目是指提供非应税劳务，转让无形资产、销售不动产、建造非生产性建筑及构筑物。

Non-taxable items refer to the provision of non-taxable services , transfer of intangible assets , sale of real properties and construction of buildings or structures not for production purposes .