所得税是以课税为目的 ,对企业的经营所得以及其他所得进行征税。由于会计与税收对损益和纳税所得计算时的目的不同 ,计量确认时间、方法不同 ,就导致企业计算出的税前会计利润与纳税所得之间产生差额。所以 ,在计算缴纳所得税时 ,应按税法规定对税前会计利润加以调整。我国于? Income tax is for the purpose of taxation, the business income of enterprises and other income tax. Because accounting and taxation have different purposes for calculation of profit and loss and tax income, different time and method of measurement confirm the difference between the pre-tax accounting profit and tax payment calculated by the enterprise. Therefore, in the calculation of income tax, the pre-tax accounting profit should be adjusted according to tax law. My country in?