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The calculation methods of taxable income are divided into direct method and indirect method.

Direct method: taxable income = total income-taxable income-tax-free income-various deductions-losses in previous years;

Taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up in previous years.

Indirect method: taxable income = total accounting profit+tax adjustment item amount.

On the basis of the total accounting profit, after adding or subtracting the project amount adjusted according to the provisions of the tax law, it is the taxable income.

Data expansion

Taxable income refers to the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and allowable losses in previous years.

The calculation of taxable income of enterprises is based on accrual basis, which belongs to the income and expenses of the current period, regardless of whether the money is received or paid. Income and expenses that do not belong to the current period, even if the money has been received in the current period, are not regarded as income and expenses in the current period.

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