2. Indirect calculation method: taxable income = total accounting profit+tax adjustment item amount.
Taxable income refers to all taxable income obtained by taxpayers in a certain period, and the balance after deducting various expenses allowed to be deducted according to the tax law is the tax basis for calculating enterprise income tax. The taxable income stipulated in the enterprise income tax law refers to the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and allowable losses in previous years.
The calculation of taxable income of an enterprise is based on accrual basis, which belongs to the income and expenses of the current period, regardless of whether the payment is received or not. The income and expenses that do not belong to this period, even if the money has been received and paid in this period, are not regarded as the income and expenses of this period. Unless otherwise provided by the competent departments of finance and taxation of the State Council.
Extended data:
Confirmation of taxable income:
The tax basis of enterprise income tax is the taxable income of the enterprise, which refers to the balance of the taxpayer's total income in each tax year MINUS the allowable deduction.
The calculation of taxpayers' taxable income is based on accrual basis, and the correct calculation of taxable income is closely related to cost accounting, which directly affects the national fiscal revenue and corporate tax burden. When taxpayers calculate taxable income, the taxable income calculated according to the provisions of the tax law is often inconsistent with the accounting income (accounting profit) calculated by enterprises according to the financial accounting system. When the enterprise's financial and accounting treatment methods are inconsistent with the relevant tax laws and regulations, the income tax shall be calculated and paid according to the provisions of the national tax laws and regulations.
References:
Baidu Encyclopedia-Taxable Income