所得税项目，以全年实际应交所得税的人民币金额反映。
Income tax shall be the actual amount of income tax payable in Renminbi during the year.
不同会计处理方法的选择对各期的成本费用都产生影响，进而影响应交所得税的数额。
Different approach leads to different cost, therefore it will influence the amount of income tax payable.
税额减免是在缴纳所得税时可以直接从应交税款中扣除的数额。
Tax credit in income taxes can be directly deducted from the payable tax amount.
劳动者应交纳所得税。
在发生接受捐赠实物资产业务和资产评估增值业务时，应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税，暂计资本公积准备项目。
Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as "Reserve Funds of Capital Surplus".
在发生接受捐赠实物资产业务和资产评估增值业务时，应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税，暂计资本公积准备项目。
Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as "Reserve Funds of Capital Surplus".
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