年应纳税所得额指的是利润吗-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	年应纳税所得额指的是利润吗
释义	应纳税所得额是指按照税法规定确定纳税人在一定期间所获得的所有应税收入减除在该纳税期间依法允许减除的各种支出后的余额，是计算企业所得税税额的计税依据。应纳税所得额＝税前会计利润＋纳税调整增加额－纳税调整减少额－弥补以前年度亏损,当期所得税（应交所得税）＝应纳税所得额×当期适用税率。该内容由严达兴律师和法律部落共创回答
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