税法规定,纳税人每一纳税年度的收入总额减去准予扣除项目后的余额为应纳税所得。准予扣除项目是纳税人每一纳税年度发生的与取得应纳税收入有关的所有必要和正常的成本、费用、税金和损失。一些企业在汇算清缴时经常把握不好某些项目的税前扣税限额,从而导致这些费用不能在所得税前扣除,企业要为此承担一笔不 The tax law stipulates that the total amount of income of a taxpayer in each tax year minus the amount of deductions is taxable income. The deduction granted is all the necessary and normal costs, expenses, taxes and losses incurred by the taxpayer in each tax year in connection with the acquisition of taxable income. Some enterprises often fail to handle the pre-tax deduction limits for certain items when making final accounts, resulting in these expenses not being deducted before income tax