1.
Computation of Taxable income:
应纳税所得额的计算
2.
The amount of taxable income shall be computed as follows:
应纳税所得额的计算：
3.
Payable tax amount = taxable income amount x applicable tax rates-rapid calculation of deducted amount
应纳税额＝应纳税所得额×适用税率－速算扣除数
4.
The taxable income shall be calculated in accordance with the following formulas:
应纳税所得额的计算公式如下：
5.
Computation of Taxable income on deemed basis
核定应纳税所得额的计算
6.
The Differences between Accounting Profits and Taxable Incomes
会计利润与应纳税所得额的差异分析
7.
An Analysis on Calculation of Paid Tax Amount and How to Make up the Loss Ahead of the Tax Interest;
应纳税所得额的计算和税前利润弥补亏损浅析
8.
A Research on the Differences between Pre-Tax Accounting Income and Taxable Income of Business Enterprises
对企业税前利润与应纳税所得额差异的研究
9.
The Formula Change of Taxable Income and Its Effects;
应纳税所得额计算公式的变化及其影响
10.
Analysis on the Policy of Credit of Enterprise s Taxable Income with technical Development Expense;
解析技术开发费抵免企业应纳税所得额的政策
11.
for interest, dividends, bonuses, contingent income and other income, the taxable income may be the full amount received in each payment.
利息、股息、红利所得，偶然所得和其他所得，以每次收入额为应纳税所得额。
12.
credited against the assessed income tax
在应纳所得税额内抵免
13.
Local income tax shall be computed on the taxable income at the rate of three percent.
地方所得税,按应纳税的所得额计算,税率为３％。
14.
Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income. The tax rates are as follows:
外国企业的所得税,按应纳税的所得额超额累进计算,税率如下:
15.
Amount of income tax due or over paid 22-23-24
应补(退)所得税额
16.
Computation of local income tax
应纳地方所得税额的计算
17.
Computation of enterprise income tax:
应纳企业所得税额的计算
18.
Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income.
外国企业的所得税,按应纳税的所得额超额累进计算.