企业所得税税前扣除的费用支出，除法律另有规定外，原则上应按实际发生的费用据实扣除，而不得提取任何形式的准备金。需要强调的是，税法所说的准备金是为了以后期间可能发生的费用而根据谨慎性原则预作准备，与根据权责发生制的规定已实际发生在成本费用中但尚未支付的费用 Except for the law, unless otherwise provided for in law, the expenses incurred for deducting corporate income tax shall, in principle, be deducted from the actual expenses incurred, and no reserve of any kind shall be drawn. It is important to emphasize that the provision in the tax code is based on the principle of prudence to allow for future expenses that may have been incurred against the costs actually incurred but not paid under the accrual basis