Not the same.

1. Cost: In accounting, cost refers to the cost of sales, cost of goods sold, business expenses and other expenses incurred by the enterprise in its production and operation activities. In corporate income tax, cost is mainly based on the enterprise’s Cost accounting documents and related raw and auxiliary material cost purchase invoices, labor expense vouchers, finished product cost accounting documents, etc. are determined.

2. Expenses: Expenses in accounting refer to the sales expenses, management expenses and financial expenses incurred by the enterprise in the production and operation activities, except for relevant expenses that have been included in the cost, while the expenses in corporate income tax are Including the actual and reasonable expenses incurred by the enterprise related to obtaining income, such as sales expenses, administrative expenses, etc.

3. Taxes: Taxes in accounting refer to various taxes and surcharges incurred by the enterprise except corporate income tax and deductible value-added tax, while taxes in corporate income tax refer to the taxes that the enterprise should Corporate income tax paid.

4. Loss: Loss in accounting refers to the loss incurred by the enterprise. The balance after deducting the compensation of the responsible person and insurance compensation shall be deducted in accordance with the regulations of the financial and taxation authorities of the State Council, while the loss in corporate income tax Losses refer to the actual and reasonable expenditures incurred by the enterprise related to the acquisition of income, such as direct donations that cannot be deducted before tax.