应税所得与会计所得的差异本刊通讯隗斌贤企业所得税是对企业的所得征收的一种收益税，在西方又称“公司税”或“法人税”。按惯例，企业所得税的应税所得（又称课税所得或计税所得）一般包括企业（公司）的生产经营所得以及利息、股息、红利、租金、特许权使用费等其他所... Differences between taxable income and accounting income The newsletter The communication of income tax is a kind of income tax that is levied on the income of enterprises. It is also called the “corporate tax” or “corporate tax” in the West. According to the usual practice, the taxable income of the enterprise income tax (also known as taxable income or taxable income) generally includes the production and operation income of the company (company) as well as interest, dividends, dividends, rent, royalties, etc.