应纳税所得额的计算，是在税率确定后，对税收负担具有决定作用。不仅是实施所得税制需要科学合理解决的核心问题，也是纳税人正确履行纳税义务的前提条件。计＄原则中国税收法律和行政法规对应纳税所得额的计算作了若干具体规定。这些规定，体现了以下一些原则：回、所得的统 The calculation of taxable income is a decisive factor in the tax burden after the tax rate is set. It is not only the core issue that the income tax system needs to be solved scientifically and rationally, but also the prerequisite for the taxpayers to correctly fulfill their tax payment obligations. Accounting Principles There are a number of specific requirements for the calculation of taxable income in China’s tax laws and administrative regulations. These provisions reflect the following principles: back to the system of income