1)taxable income应纳税所得额
1.Because income tax payable shoud follow taxes law,therefore there a re many differences between pretax financial income and taxable income.由于我国实行的是税会分离模式,因此税法上在确定应纳税所得额和会计在确认利润的时候,二者之间必然有很多的差异,既有永久性的差异也有时间性的差异,长期股权投资权益法导致的差异比较难以把握,因为当会计对长期股权投资采用权益法核算的情况下从取得长期股权投资到最后的处置每一个环节都存在会计处理和税法规定不相一致的地方。
英文短句/例句
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.
相关短句/例句
computing taxable income计算应纳税所得额
3)The amount of taxable income应税所得额
4)income tax amount所得税额
1.Meanwhile,influence income tax amount that should be paid.企业采用不同的折旧方法可以使每期的固定资产折旧的摊销额不同,从而影响企业的应税所得,进而影响应纳所得税额。
5)after tax yield纳税所得
6)sum the volume gotten by tax计税所得额
延伸阅读
应纳税所得额应纳税所得额的概念：纳税人每一纳税年度的收入总额减去准予扣除项目后的余额为应纳税所得额。 计算应纳税所得额的法律依据：纳税人在计算应纳税所得额时，其财务、会计处理办法同国家有关税收的规定有抵触的，应当依照国家有关税收的规定计算纳税。纳税人不得漏计或重复任何影响应纳税所得额的项目。 应纳税额的确定：按照规定，企业有下列情况之一的 ，采取核定征收 ：①依照税收法律规定可以不设帐簿 ，或按照税收法律规定应当设置但未设置的；②只能准确核算收入总额 ，或收入总额能够查实，但其成本费用支出不能准确核算的 ； ③只能准确核算成本费用支出，或成本费用支出能够查实，但其收入总额不能准确核算的；④收入总额及成本费用支出均不 能正确核算，不能向主管税务机关提供真实、准确、完整纳税资料，难以查实的；⑤帐目设置和核算符合规定，但并未按规 定保存有关帐簿、凭证及有关纳税资料的；⑥发生纳税义务，未按照规定的期限办理纳税申报，经税务机关责令限期申报， 逾期仍不申报的。
