{
  "title": "财政部关于企业所得税会计处理的暂行规定",
  "category": "国家级/财税文件",
  "path": "国家级/财税文件/财政部关于企业所得税会计处理的暂行规定.md",
  "origin": "md",
  "md": "md/国家级/财税文件/财政部关于企业所得税会计处理的暂行规定.md",
  "size_bytes": 10184,
  "doc_no": "（1994）财会字第25号",
  "effective_date": "1994-06-29",
  "status": "null",
  "level": "财税文件",
  "source_url": "http://fgk.chinatax.gov.cn/zcfgk/c102416/c5202578/content.html",
  "updated": "2026-08-29T18:52:28"
}