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企业按照会计规定计算的税前会计利润与按税收规定计算的应纳税所得额之间由于计算口径或计算时间不同会产生差异，在缴纳所得税时，应当按照税收规定对税前会计利润进行纳税调整。国家税务总局发布的《企业所得税税前扣除办法》，进一步明确了税前扣除的制度。笔者现将企业所
The difference between the pre-tax accounting profit calculated by the enterprise according to the accounting regulations and the taxable income calculated according to the tax provisions will be different due to the calculation of the caliber or the calculation time. When the income tax is paid, tax adjustments should be made to the pre-tax accounting profits according to the tax provisions . The “Pre-tax Deduction Measures for Enterprise Income Tax” issued by the State Administration of Taxation further clarified the pre-tax deduction system. I now companies