企业税前会计利润是会计核算依据收入与费用配比的原则,将某一会计期间取得的收入和相关费用(不含所得税)配比,而求得的利润或亏损。而纳税利润是按照税法规定的确认各会计期间的收入和准予扣除费用的原则为标准,计算求得的某一会计期间的利润或亏损。财务会计核算必须遵循会计准则,其目的是为全面、真实、完整地反映企业的财务状况和经营业绩,为会计报表的阅读者提供有用的财务信息资料。而所得税是以课税为目的,对企业的经营所得及其它所得进行征税。由于会计与税收对损益计算或纳税利润计算的目的不同,特别是按照国际惯例改革我国会计制度以来,使会计核算冲破了财政、税收体制的约束,因此,对会计要素的确认与计量方法产生了不同,所以,按照税法规定计算的纳税利润与按照会计方法计算的税前利润,对同一企业在同一会计期间的经营成果的计算往往存在着差异,这种差异主要有以下两种: The pretax profit before tax is the profit or loss calculated by accounting based on the principle of income and expense ratio and the ratio of income and related expenses (excluding income tax) obtained in a certain accounting period. Tax profit is calculated according to the tax law for the income and expense deduction of each accounting period as the standard to calculate the profit or loss for a certain accounting period. Financial accounting must comply with accounting standards, its purpose is to fully, truly and completely reflect the financial status of the business and business performance for the financial statements of readers to provide useful information. Income tax, on the other hand, is taxed on the operating income and other income of the enterprise for the purpose of taxation. Since accounting and taxation have different purposes for the calculation of profit and loss or for the calculation of tax profit and profit, especially since the reform of China’s accounting system in accordance with international practice, the accounting has been broken through the fiscal and taxation system. Therefore, the confirmation and measurement of accounting elements have resulted in Therefore, the tax profits calculated according to the tax law and the pre-tax profits calculated according to the accounting methods often have differences in the calculation of the operating results of the same enterprise in the same accounting period. There are mainly two kinds of differences: