根据《企业会计制度》的规定,预提费用科目核算企业按照规定从成本费用中预先提取但尚未支付的费用。对于预提费用年底余额是否应作纳税调整,由于相关税收法规的规定比较零散,各地税务人员在理解和处理上存在着分歧。目前,相关税收部门规章主要有《国家税务总局关于企业所得税 According to the provisions of “Accounting System for Business Enterprises”, the accrued expense account shall be used to calculate the expenses that the enterprise has withdrawn in advance from the cost expenses in accordance with the regulations but have not yet paid. As to whether the balance of accrued expenses should be tax adjusted at the year-end, due to the fragmentation of relevant tax laws and regulations, tax officials in different regions have different understandings and treatments. At present, the relevant tax department regulations mainly include “State Administration of Taxation on Enterprise Income Taxes.”