在《企业所得税法》及其《企业所得税法实施条例》(以下简称《实施条例》)中,分别对企业的应纳税所得额及应纳税额分别做了具体的政策规定。国家税务总局发布的《中华人民共和国企业所得税年度纳税申报表(A类)》(以下简称《纳税申报表》)也对应纳税所得额及应纳税额在实务操作中的计算方法进行了明确。但两者对于应纳税所得额及应纳税额计算方法的规定却不 In the “Enterprise Income Tax Law” and “Regulations for the Implementation of Enterprise Income Tax Law” (hereinafter referred to as the “Implementation Regulations”), respectively, the enterprise’s taxable income and tax liability separately made specific policy requirements. The Annual Tax Return of Enterprise Income Tax of the People’s Republic of China (Type A) issued by the State Administration of Taxation (hereinafter referred to as the “Tax Return”) has made clear the calculation method of taxable income and tax payable in actual operation. However, both the provisions of the taxable income and the method of calculation of tax payable are not