税前列支中的“税”指的是企业所得税。税前列支就是税前利润中可以抵扣的费用。由于会计法和税法存在了某些方面的差异，会计账务处理和税务处理对企业的收入与费用的认定口径不相同。
乡镇企业的职工投保，企业集体补贴可以享受税前列支的优惠(7%—10%)。
Township enterprises covered by insurance, collective enterprises can enjoy subsidies for the preferential tax expenses (7%-10%).
本文主要从税基的角度分析企业所得税的纳税筹划，具体分析从收入和税前列支的费用两方面展开。
This article from the perspective of the enterprise income tax base, tax planning, detailed analysis before tax from the income and the cost of two areas.
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