中文：

税收利润是指企业在一定会计期间内，按照国家税收法规的规定，从生产经营活动中所取得的税后净利润。它通常用于衡量企业经济效益的重要指标之一，也是企业缴纳所得税的依据。

税收利润的计算公式为：税收利润=利润总额-所得税。其中，利润总额是指企业在一定会计期间内的总收入减去总成本，包括主营业务利润、其他业务利润、期间费用和营业外收支等。所得税则是指企业按照国家税收法规的规定，就其生产经营所得和其他所得计算缴纳的税金。

税收利润对于企业来说具有重要的意义。首先，它可以帮助企业了解其经济效益情况，分析其盈利能力。其次，税收利润是企业缴纳所得税的依据，企业需要根据其利润情况来计算应缴纳的所得税。最后，税收利润也是企业进行财务分析和决策的重要依据，可以帮助企业制定更加科学的经营策略。

英文：

What is taxable profit?

Taxable profit refers to the after-tax net profit that a company取得的in a certain accounting period, in accordance with national tax laws and regulations, from production and business activities. It is usually used as one of the important indicators to measure the economic benefits of the company and is also the basis for the company to pay income taxes.

The calculation formula for taxable profit is: Taxable profit = Total profit - Income tax. Among them, Total profit refers to the total income of the company in a certain accounting period minus the total cost, including operating profit, other business profit, period costs and non-operating income and expenses, etc. Income tax refers to the tax that the company calculates and pays in accordance with the provisions of national tax laws and regulations in relation to its production and business income and other income.

Taxable profit is of great significance to companies. Firstly, it helps companies understand their economic benefits situation and analyze their profitability. Secondly, taxable profit is the basis for companies to pay income taxes. Companies need to calculate and pay the income tax based on their profit situation. Finally, taxable profit is also an important basis for companies to conduct financial analysis and decision-making, helping companies formulate more scientific business strategies.