所得税是源于税法中的一个概念,我国的企业所得税法规定:企业所得税是以企业或其他组织取得的生产经营所得和其他所得为征税对象所征收的一种税。这里所指的生产经营所得和其他所得并不是企业利润表反映的经营成果,而是按照税法规定的标准计算的应纳税所得额,无论是税前会计利润还是应纳 Income tax is derived from a concept in tax law. Our country’s enterprise income tax law stipulates that enterprise income tax is a kind of tax levied on the income from production and business operation and other incomes obtained by enterprises or other organizations. The production and business income and other income referred to here are not the operating results reflected in the company’s income statement, but rather the taxable income calculated in accordance with the standards set by the tax law, whether it is pretax accounting profit or not