企业所得税核定征收包括核定应税所得率和核定应纳所得税额两种方法。许多人认为,实行核定应税所得率征收方式缴纳企业所得税的纳税人,就是按照税务机关确定的应税所得率乘以应税收入额计算出应纳税所得额,然后按照规定的适用税率乘以应纳税所得额,计算出应纳所得税 The approved collection of enterprise income tax includes the verification of taxable income rate and the amount of income tax approved two ways. Many people think that taxpayers who pay enterprise income tax by way of collection of the approved taxable income rate calculate the taxable income according to the taxable income rate determined by the tax authorities multiplied by the taxable income and multiply it by the applicable tax rate Taxable income, calculate income tax payable