涉税名词一起学 | 税前扣除系列（1） 什么是税前扣除？

Core Viewpoint - Understanding "tax deduction before tax" is crucial for businesses as it directly impacts tax liabilities and overall financial health [3][4]. Group 1: Definition and Importance - "Tax before" refers to income amounts before tax payments, representing the gross income of a business [4]. - "Tax after" indicates the income remaining after tax obligations, reflecting the disposable income available to individuals or businesses [4]. - Tax deduction before tax allows businesses to deduct actual costs and expenses from their income before calculating taxable profits, thereby reducing tax liabilities [5]. Group 2: Legal Basis - According to Article 8 of the Corporate Income Tax Law of the People's Republic of China, reasonable expenses related to income generation, including costs, taxes, and losses, are deductible when calculating taxable income [7]. Group 3: Practical Example - For instance, if a company has a monthly sales revenue of 1 million and receives cost invoices totaling 700,000, this amount can be deducted as a cost, thus lowering the taxable income and reducing the overall tax burden [9].