How do we understand the concept of the tax deduction of the tax on the amount of tax paid in the tax deduction policy for small and medium-sized enterprises and the tax deduction of the actual profit in the tax return for the quarterly tax return for the People's Republic of China?
如何理解小型微利企业普惠性所得税减免政策中的“应纳税所得额”与《中华人民共和国企业所得税月（季）度预缴纳税申报表（A类）》中的“实际利润额”概念？