根据美林(Merrill Lynch)的计算，去年物美的“其它收入(主要是对供应商的收费)”项占到利润总额的64%，中国永乐、联华、国美分别为45%、44%、31%。
Last year "other income" (mainly fees charged to suppliers) made up 64% of gross profit at Wumart; 45% at China Paradise; 44% at Lianhua and 31% at Gome, calculates Merrill Lynch.
第九条企业发生的公益性捐赠支出，在年度利润总额12%以内的部分，准予在计算应纳税所得额时扣除。
Article 9 As regards an enterprise's expenditures for public welfare donations, the portion within 12% of the total annual profits is permitted to be deducted.
会计核算的利润总额与税制计算的所得额不一致，是会计核算与税收检查长期存在的难题，针对这个问题，作者提出了自己的看法。
The total amount of interest in accounting is not consistent with the obtaining of the tax system. It's a problem between accounting and tax examination. I put forward my opinion about this.
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