《中华人民共和国企业所得税法实施条例》中关于税前扣除的内容,与原内、外资企业所得税法相比,有较大的变化。本文阐述了税前扣除的基本原则,对税前扣除的具体规定,如工资、薪金支出的扣除、业务招待费的扣除、广告费和宣传费的扣除、企业之间支付的管理费的扣除、公益性捐赠支出的扣除、准备金的扣除等六个方面进行了详细解析。 The “Regulations for the Implementation of the Law of the People’s Republic of China on Enterprise Income Tax” contains a great change from the pre-tax deduction in comparison with the income tax laws of the former domestic and foreign-funded enterprises. This paper describes the basic principles of pre-tax deduction, pre-tax deduction specific provisions, such as wages and salaries deductions, business entertainment expenses deduction, advertising and promotional expenses deduction, management fees paid between the deduction, Public welfare donations deduction, the deduction of reserves and other six aspects of a detailed analysis.