本文从中华人民共和国企业所得税法实施条例出发,主要针对不征税问题、支付非金融企业贷款利息的扣除问题、工资附加费的扣除问题、业务招待费的扣除问题、广告费和业务宣传费的支出问题及商誉的摊销问题等在纳税环节可能出现理解偏差及计算错误方面做出粗浅探讨,以期对有关人员进行所得税缴纳及核算有所帮助。 This article, starting from the Implementation Regulation of the Enterprise Income Tax Law of the People’s Republic of China, focuses on the issue of non-taxation, the deduction of interest on non-financial enterprises, the deduction of salary surcharges, the deduction of business entertainment expenses, advertising expenses and business promotion expenses Expenditure issues and the amortization of goodwill issues such as tax aspects may be misunderstood and calculated to make a thorough discussion, with a view to the officers involved in income tax payment and accounting help.