企业应纳税所得额是企业应纳所得税的计税依据,是纳税人每一纳税年度的总收入减去准予扣除项目后的余额。随着我国社会主义市场经济体制的逐步建立和《企业财务通则》《企业会计准则》的实施,企业在财务管理和会计核算方面有了更大的活动余地、更多的自主权,企业可以根据自身生产经营的需要加速折旧,缩短折旧年限。在工资列支,坏帐损失等方面也都有了较大的余 Enterprise taxable income is the taxable income tax basis for the enterprise, which is the taxpayer’s total revenue for each tax year minus the balance after deducting the project. With the gradual establishment of China’s socialist market economic system and the implementation of the “General Rules for Corporate Finance” and “Accounting Standards for Business Enterprises,” enterprises have more room for maneuver and more autonomy in financial management and accounting. Need to speed up their depreciation of production and management, shorten the depreciation period. In the payroll, bad debt losses, etc. also have a larger surplus