当期所得税，是指企业按照税法规定计算确定的针对当期发生的交易和事项，应交纳给税务部门的所得税金额，即应交所得税，应以适用的税收法规为基础计算确定。
环境罪恶税也可抵消当期赋税，不如说所得税。
A pollution sin tax could also offset current taxes, such as income tax.
第二十三条 企业取得的下列所得已在境外缴纳的所得税税额，可以从其当期应纳税额中抵免，抵免限额为该项所得依照本法规定计算的应纳税额；
Article 23 In case an enterprise has already paid overseas the enterprise tax for the following incomes, it may deduct it from the payable tax amount of the current period.
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