1.
individual exclusion
计算个人所得税应税所得额时的不予计列数
2.
Amount of income tax due or over paid 22-23-24
应补(退)所得税额
3.
Local income tax to be paid 19-20
实际应缴地方所得税额
4.
Computation of tax due or over payment:
应补(退)所得税额的计算
5.
Computation of Taxable income:
应纳税所得额的计算
6.
The amount of taxable income shall be computed as follows:
应纳税所得额的计算：
7.
Enterprise income tax to be paid
实际应缴企业所得税额
8.
credited against the assessed income tax
在应纳所得税额内抵免
9.
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
10.
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％。
11.
Increase or Decrease in Income Taxes Parable
应交所得税增加额或减少额
12.
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:
13.
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.
14.
Computation of local income tax
应纳地方所得税额的计算
15.
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：
16.
Computation of enterprise income tax:
应纳企业所得税额的计算
17.
Computation of Taxable income on deemed basis
核定应纳税所得额的计算
18.
The Differences between Accounting Profits and Taxable Incomes
会计利润与应纳税所得额的差异分析