计提企业所得税的依据是什么-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	计提企业所得税的依据是什么
释义	企业所得税需要计提。计提是指将尚未发生但将要发生的支出计算出来列入费用。法律依据：《中华人民共和国企业所得税法实施条例》第九条规定，企业应纳税所得额的计算，以权责发生制为原则，属于当期的收入和费用，不论款项是否收付，均作为当期的收入和费用。不属于当期的收入和费用，即使款项已经在当期收付，均不作为当期的收入和费用。
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