The calculation basis of enterprise income tax is the calculation formula of enterprise income tax. Generally speaking, the calculation formula of enterprise income tax is closely related to a specific nature of enterprise income tax. Similarly, in the process of calculating enterprise income tax, it is necessary to calculate enterprise income tax in accordance with the relevant provisions of enterprise income tax. I. How to calculate enterprise income tax The first step is to calculate the income tax payable: income tax payable = [total profit+expenses (accounting _ tax law) _ income (accounting _ tax law)] × current tax rate; Step 2, calculate the temporary difference (symbolic formula): temporary difference = (asset class) book value _ tax basis; Temporary difference = (liabilities) (book value _ tax basis) ×(_ 1)+x= taxable x; _x= deductible x; Step 3, calculate the growth amount of deferred income tax liabilities (or assets) = taxable temporary difference at the end of the period × expected reversal tax rate _ opening balance of deferred income tax liabilities; Step 4, bookkeeping (income tax expense is calculated according to the balance of four subjects) ☆ Simplified algorithm of income tax expense: income tax expense = (total profit+permanent difference) × current tax rate, permanent difference = expense (accounting _ tax law) _ income (accounting _ tax law) Establishment condition: expected reversal tax rate = current tax rate, special case: expected reversal tax rate ≠ current tax rate, the formula is not. The simple algorithm is especially convenient for solving multiple-choice questions, and can also be used to test the correctness of the calculation results of income tax expenses. 2. Taxable amount of enterprise income tax 1, income from production and operation; Income from property transfer; Interest income; Rental income; Royalty income; Dividend income; Other income. 2 other income included in the total income. (1) The basis for tax exemption for technical income of enterprises and institutions is the Application Form for Tax Exemption for Technical Income approved by the competent tax authorities. Any income that has not been approved by the tax authorities shall be subject to enterprise income tax according to the provisions on unskilled income. (2) The trial operation income of the project under construction should be incorporated into the total income for tax payment, instead of directly offsetting the cost of the project under construction. (3) The income of organs (enterprises and institutions) engaged in securities trading is included in the current profits and losses, and enterprise income tax is levied according to regulations. Securities trading income shall not be hidden outside the account. (4) Due to exchange gains and losses caused by exchange rate consolidation and exchange rate changes after the implementation of the new foreign exchange management system, foreign trade enterprises can make adjustments when calculating taxable income, and transfer it into taxable income within five years according to the straight-line method. (5) The turnover tax that taxpayers enjoy reduction, exemption or refund, as well as state financial subsidies and other subsidy income, should be incorporated into the enterprise income and calculated and paid income tax, unless otherwise stipulated by the state for special purposes. (six) enterprises use their goods and products for capital construction, special projects and employee welfare, as income; The materials saved by an enterprise's foreign processing and assembly business should also be treated as income if they are owned by the enterprise according to the contract. (seven) if the income obtained by an enterprise is non-monetary assets or rights and interests, it shall be calculated or evaluated with reference to the current market price. (8) When the enterprise is liquidated according to law, the liquidation income after liquidation shall be subject to enterprise income tax.