企业所得税的计税依据为应纳税所得额。企业在确认收入、成本、费用、损失并进行损益核算和账务处理,以及进行资产、负债管理等都是按照企业会计制度执行。所以对于确认应纳税所得额过程中,因计算口径和计算时期不同而形成的税前会计利润与应纳税所得额的差异,企业应当在进行企业所得税申报时作相应的纳税调整。税务机关对 The tax base of the enterprise income tax is the taxable income. Enterprises in the confirmation of revenue, costs, expenses, losses and profit and loss accounting and accounting treatment, as well as assets, liabilities management, etc. are implemented in accordance with the enterprise accounting system. Therefore, during the process of confirming the taxable income, the difference between pre-tax accounting profit and taxable income due to different calculation caliber and calculation period should be adjusted accordingly by the enterprise when declaring the enterprise income tax. Tax authorities right