按照我国税法规定,企业(包括外商投资企业和外国企业)所得税是按纳税人每一纳税年度的应纳税所得和适用税率计算征收的。纳税年度是指公历1月1日起至12月31日止。纳税人在一个纳税年度的中间开业,或者由于合并、关闭等原因,使该纳税年度的实际经营期不足12个月的,应当以其实际经营期为一个纳税年度。由于企 According to China’s tax law, the income tax of enterprises (including foreign-invested enterprises and foreign enterprises) is calculated according to the taxable income and applicable tax rate of each tax year of taxpayers. Tax year refers to the Gregorian calendar from January 1 until December 31 only. If the taxpayer has opened its business in the middle of a tax year or if the actual operating period of the tax year is less than 12 months due to the merger or closure, the taxpayer should make the actual period of operation a tax year. Due to the business