按照税法规定，外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所每一纳税年度的收入总额，减除成本、费用、税金以及损失后的余额，为应纳税所得额。由于计算应纳税所得额是以企业每一纳税年度的收入总额为计算依据的，而各项收入又有其跨年度实现的客观情况，因此，为了准确确定在一个纳税年度内实现的收入额，税法规定企业应纳税所得额的计算，以权责发生制为原则。税法实施细则分别按制造业、商业、服务业和其他行业，列举了计算应纳税所得额的具体计算公式。
almost tripping over myself » 几乎绊倒过自己 Tax Amount » 纳税额 Grounding » (名) 放在地面上, 基础工事, 底子 (动) 放在地上, 打基础, 使搁浅; 搁浅; 落地; 依靠, 基于, 根据 ..
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... Top Amount Of Tax 最高金额税收 amount of tax payment 纳税额 Amount of tax withheld 扣缴所得税额 ...
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已纳税额 Amount tax paid ; Tax paid ; Amount t tax paid
应纳税额 Tax payable ; [税收] Tax Amount Payable ; Payable Tax
总薪水没有纳税额 Total Salary No Tax Amount
应纳税所得额 Taxable Income ; Amount of taxable income ; taxable amount of income ; Taxable e Income
纳税额估值 [税收] assessment for tax
最低纳税额 minimum taxable amount
应纳税所得额的计算 Taxable income calculation ; Computation of Taxable Income ; Taxable e income calculation
应纳企业所得税额 Company income tax payable
虽然经过谈判纳税的项目减少了，但纳税额度却上升了。
Tax demands have been made and negotiated down, but the amounts have risen.
由于财阀的纳税额极其易变，他们赚不到钱即意味着收税人的坏年成。
Since the pay of these plutocrats is highly variable, a bad year for them means a bad year for the taxman.
企业如果能够主动公布其实际缴纳税额，那我们也可以在享有充分知情权的状况下进行讨论。
It would be nice if corporations voluntarily disclosed their actual tax bill so we could have an informed discussion.
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