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根据《中华人民共和国企业所得税条例暂行规定》及其实施细则要求，企业所得税实行分月（季）预缴、年终汇算清缴的办法。由于企业按照会计规定计算的所得税前会计利润与按照税收规定计算的应纳税所得额之间计算口径或计算时间不同而产生差额，在缴纳所得税时，企业应当按照税
Pursuant to the Interim Provisions on Enterprise Income Tax of the People’s Republic of China and its implementation rules, the enterprise income tax shall be paid in installments on a monthly (quarterly) basis and at the year-end upon final settlement. As the difference between the accounting profit before income tax calculated by the enterprise in accordance with the accounting rules and the taxable income calculated in accordance with the provisions of the tax or the calculation time difference between the income tax, the enterprise should be in accordance with the tax