按照企业所得税的原理,应纳税所得额为应税收入总额减去税前准予扣除项目后的余额。税前准予扣除的项目一般是指纳税人取得的与应税收入有关的成本、费用、税金、损失和其他支出。过去,内资企业和外资企业在所得税前扣除项目上存在许多差异,税前扣除标准不统一,是造成内资企业的税负重于外资企业的重要原因,不利于内、外资企业的公平竞争和公平税负。新《企业所得税法》对内、外资企业实际发生的各项支出扣除做出了统一规范。 According to the principle of enterprise income tax, the amount of taxable income is the sum of the taxable income minus the amount of deduction of items before tax. Pre-tax allowance deductions generally refer to the taxpayer’s taxable income-related costs, expenses, taxes, losses and other expenses. In the past, there were many differences between domestic-funded enterprises and foreign-funded enterprises in the deduction of income tax before tax. The non-uniform standard of deduction before taxation is an important reason for the tax burden on domestic-funded enterprises in foreign-funded enterprises and unfavorable to the fair competition and fairness of domestic and foreign-funded enterprises Tax burden. The new “Law of the People’s Republic of China on Enterprise Earnings” has made uniform norms for the deductions of various expenditures actually incurred by domestic and foreign-funded enterprises.