外商投资企业和外国企业应缴所得税的税额,是根据税法规定的应纳税所得额乘适用税率计算求得的。正确计算企业应纳税所得额是计征所得税的关键。由于对某些费用的列支,所得税税法的规定与现行会计处理方法不一致,因而会计上的利润总额与税法上规定的应纳税所得额就不完全相同,两者会产生一定的差额,直接影向了应纳税所得额的正确计算。虽然所得税税法实施细则对不应列为成本、费用的支出已有明确规定,但现行的会计制度对此还没有相应的核算模式,也没设置专门的会计科目加以反映。目前,税务部门的做法是:对企业按税法规定不应在税前列支的费用,通常由计税人员在查账时进行记录,年终再把这些记录数据汇总并入应纳税所得额。对计税人员来说,年终一次调整、核算工作量较大,且难免少计、漏计企业应纳税所得额,导致少征一部分所得税。为防止这部分税源流失,加强管理,做好所得税汇算清缴工作,有必要在 The amount of income tax payable by a foreign-funded enterprise or a foreign enterprise is calculated according to the applicable tax rate according to the taxable income as prescribed in the tax law. Correct calculation of corporate taxable income is the key to income tax. Due to the expense of certain expenses, the provisions of the income tax law is inconsistent with the current accounting treatment, so the total amount of accounting profits and tax law on the taxable income is not exactly the same, the two will have some differences, direct impact To the correct calculation of taxable income. Although the implementation rules of the income tax law clearly stipulate the expenses that should not be listed as costs and expenses, the current accounting system does not have a corresponding accounting model for this and does not set up special accounting subjects to reflect them. At present, the practice of the tax department is: The expenses that the enterprises should not pay before tax according to the tax law are usually recorded by the tax accountants at the time of audit, and the records are then consolidated into the taxable income at the year-end. For taxpayers, the year-end adjustment, the accounting workload is large, and inevitably less, missed the corporate taxable income, resulting in a small part of the income tax. In order to prevent the loss of this part of the tax revenue, strengthen management and do well in the settlement and payment of income tax, it is necessary to