税前会计利润

所得税会计是研究如何处理按照会计准则计算的税前会计利润与按照税法计算的应税所得之间差异的会计理论和方法。

There is a difference between pre tax accounting profits derived from accounting principle and taxable profits derived from the tax law .

税前会计利润与纳税所得之间存在着永久性和时间性差异，主要由于税前会计利润与纳税所得之间计算口径和时间差别所造成。

There is permanent difference and timing difference between pre-tax accounting profits and income after tax because of the calculating caliber and temporal difference between them .

所得税会计研究的核心是税前会计利润与应税所得之间的差异对纳税影响额的会计处理问题。

The focus of income tax accounting research is an accounting dealing issue of what influence caused by the differences between accounting profit before tax and assessable income gives to the tax payment .

会计和税法之间的差异使得企业在申报纳税时必须按照税收政策对税前会计利润进行调整，在采用纳税影响会计法进行会计处理时，必须计算会税差异的所得税影响金额。

Because of the difference between accounting and tax , when enterprises declare tax , the adjustments based on EBIT are necessary . Enterprises have to calculate the exact mount of how the difference influences the income tax , when they adopt the accounting method related to tax .