企业所得税税前扣除由于涉及内容多、税务处理复杂,一直以来均是企业涉税事项的一项重要内容。新《企业所得税法》(以下简称《税法》)将原内、外资企业所得税对税前扣除的标准予以统一,明确了税前扣除应遵循的原则。截至目前,《税法》已实施四年多,在涉及税前扣除的实务操作中,税务机关和企业对于个别涉税项目应如何进行税务处理,能否扣除、扣除的所属期间、扣除的金额等问题仍易产生不同的理解。对于税企双方对政策理解的差异,应从依法的角度,对企业计算税前 Enterprise Income Tax Pre-tax deduction Because of the content involved, the complexity of tax treatment, has always been an important part of corporate tax matters. The new Law on Enterprise Income Tax (hereinafter referred to as the “Tax Law”) unifies the standards on income tax deduction before tax in both domestic and foreign-funded enterprises and clarifies the principle that tax deductions should follow. Up to now, the “Tax Law” has been implemented for more than four years. In taxpayers ’and subsidiaries’ practice of deducting taxes, how tax authorities and enterprises should handle tax treatment for individual tax-related items, whether they can be deducted, the period of deduction, the deducted amount, etc. The problem is still easy to produce a different understanding. For both tax and business policy understanding differences, from the legal point of view, the enterprise before tax