Prepaid enterprise income tax refers to the items that enterprises are allowed to deduct when calculating the income tax payable, and refers to the costs, expenses and losses related to taxpayers' income. Refers to the costs, expenses, taxes and losses calculated by taxpayers in accordance with relevant state regulations.

Supplement:

Pre-tax deduction refers to the income-related costs, expenses, taxes and losses obtained by taxpayers in accordance with the provisions of the tax law. ? The above-mentioned pre-tax deduction items include two aspects: (1) Deductions that comply with the relevant state regulations on enterprise financial accounting treatment and the provisions of the tax law; (2) Tax adjustment items, that is, items whose financial and accounting treatments are inconsistent with enterprise income tax laws and policies, shall be adjusted according to the provisions of the tax law, and the amount allowed to be deducted according to the provisions of the tax law shall be allowed to be deducted. ?

Taxable wages refer to the wage standards that are allowed to be deducted when calculating taxable income. Including basic salary, floating salary, various subsidies, allowances and bonuses paid by enterprises to employees in various forms. At present, there are three ways to deduct wages before tax: 1, the method of linking the total wages approved by the relevant departments with economic benefits; 2, catering service enterprises in accordance with the provisions of the state to implement the commission wage method; 3, did not implement the above two methods of enterprises, the implementation of taxable wages.