应纳税所得额的确定，是正确计算应纳税额的基础，因此，如何确定应纳税所得额是企业所得税政策执行中的核心问题之一。根据企业所得税暂行条例及其实施细则的规定，纳税人每一纳税年度的收入总额减去准予扣除项目的余额为应纳税所得额。应纳税所得额的计算公式是：应纳税所得 The determination of the amount of taxable income is the basis for the correct calculation of the amount of tax payable. Therefore, how to determine the amount of taxable income is one of the core issues in the implementation of the enterprise income tax policy. According to the provisions of the Provisional Regulations on Enterprise Income Tax and its Implementing Rules, the total amount of income of a taxpayer in each tax year less the amount of deductions is the taxable income. Taxable income is calculated as follows: Taxable income