摘要：Key Words : OPTIMIZING, RESTITUTION, TAX INCOMEABSTRACT :In the Company Financial Report, in particular Statements of Income, it isknown as Statements of Income of Commercial and Fiscal Income Statement.Both are clearly different because in general the calculation according to thecommercial profit will certainly refer entirely to the Financial AccountingStandards applicable. While the reference counts Fiscal Profits are used Tax Actprovisions that apply. Simply put, there are income and expenses which arerecognized as income or expenses by the company but is not recognized by theDirectorate General of Taxes. The differences require adjustments to the amountpayable Corporate Income Tax between calculated by the company with generaldirectorate according to the same tax. The adjustment is known as the FiscalCorrection. Then, after the fiscal profits are obtained, it can calculate income taxpayable for the company. If the income tax payable is less than the tax creditthere will be more Payment. The merit payment be refunded in cash orcommonly is called restitution. Where before it is returned in cash, there aresome procedures that must be obeyed by the agency taxpayers. Bibliography(2002 2007)
