第一章 总则 　　第一条 根据《中华人民共和国企业所得税暂行条例》及其实施细则 (以下简称“条例”、“细则” )的规定精神，制定本办法。 　　第二条 条例第四条规定纳税人每一纳税年度的收入总额减去准予扣除项目后的余额为应纳税所得额。准予扣除项目是纳税人每一纳税年度 Chapter I General Provisions Article 1 These Procedures are formulated in accordance with the provisions of the Provisional Regulations of Enterprise Income Tax of the People’s Republic of China and the Implementing Rules (the “Regulations” and the “Detailed Rules”). Article 4 of Article 2 of the Regulations stipulates that the total amount of income of the taxpayer in each tax year less the amount of deductions shall be the taxable income. The deduction items are taxpayers for each tax year