根据财政部《企业会计准则第××号——所得税(征求意见稿)》(以下简称“征求意见稿”)第四条“企业应当在资产负债表日,根据税法规定的计税基础,对税前会计利润进行调整,按照调整后的应税利润计算应交所得税”,可以看出,某年度的应税利润等于该年度的税前会计利润加(或减)资产 According to Article 4 of the Accounting Standards for Business Enterprises No. XX - Income Tax (Draft for Comment) (hereinafter referred to as the “Draft for Comment Draft”), “an enterprise shall, on the balance sheet date, according to the taxation basis stipulated in the tax law, Before-tax accounting profit adjustment, according to the adjusted taxable profit calculation of income tax payable ”, we can see that a taxable profit for the year is equal to the pre-tax accounting profit plus (or minus) assets of the year