一、主要内容本章讲税金的意义、作用、管理与核算方法和财务成果的意义、作用、形成和分配的管理与核算方法。二、名词解释(一)应纳所得税额与应纳税所得额:前者是指各类企业,依税法规定按比例税率和累进税率从应纳税所得额中计算出应向国家交纳所得税的数额;后者是 First, the main content of this chapter on the significance of taxes, the role of management and accounting methods and financial results of the meaning, role, formation and distribution of management and accounting methods. II. Glossary of Terms (I) Income tax payable and taxable income: The former refers to all kinds of enterprises that calculate the amount of income tax payable to the state from the taxable income according to the tax rate of proportionality and the progressive tax rate stipulated in the tax law; Yes