The answer on the first floor is correct. There are differences between the current tax system and the accounting system in terms of expenses, so there is a special "List of Tax Adjustment Items" (Annex III) for the final settlement and payment of enterprise income tax, which requires enterprises to calculate the corresponding taxable income and pay income tax according to the provisions of the tax system, and the losses that should be made up in future years are also based on the adjusted income. Accounting is still subject to the relevant accounting system, and there is no need to adjust accounts.