1.
If the income is in the form of physical objects, the amount of taxable income shall be determined according to the price specified on the voucher obtained.
所得为实物的，应当按照取得的凭证上所注明的价格计算应纳税所得额；
2.
Computation of Taxable income:
应纳税所得额的计算
3.
The amount of taxable income shall be computed as follows:
应纳税所得额的计算：
4.
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％。
5.
Computation of local income tax
应纳地方所得税额的计算
6.
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：
7.
Computation of enterprise income tax:
应纳企业所得税额的计算
8.
Computation of Taxable income on deemed basis
核定应纳税所得额的计算
9.
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:
10.
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
11.
The amount of payable tax calculated in accordance with the stipulations of China's Tax Laws on the income earned from wages and salaries:
工资、薪金所得按我国税法规定计算的应纳税额：
12.
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
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 tax due or over payment:
应补(退)所得税额的计算
15.
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
16.
"The deductible amount shall, however, not exceed the amount of income tax otherwise payable under this Law in respect of the income derived from sources outside China."
但扣除额不得超过其境外所得依照本法规定计算的应纳税额。
17.
Analysis of the Income Difference between the Pre-tax Accounting Profit and Post-tax Income;
计算税前会计利润与应纳税所得额在收入上的差异分析
18.
The rapid calculation of deducted amount for calculating payable tax amount for the taxable income to which the progressive rates are levied on income in excess of specific amounts, for details see attached Tables 1, 2 and 3.
适用超额累进税率的应税所得计算应纳税额的速算扣除数，详见附表一、二、三。