第五条各项应纳税所得额的计算。
Article 5. The amount of various kinds of taxable income shall be computed as follows.
第十条在计算应纳税所得额时，下列支出不得扣除。
Article 10 When calculating the taxable income amount, none of the following expenditures may be deducted.
其他所得，参照前两项规定的方法计算应纳税所得额。
As regards other incomes, the taxable income amount shall be calculated according to the approaches as mentioned in the preceding two items by analogy.
第二章应纳税所得额。
其他所得，参照前两项规定的方法计算应纳税所得额。
Other earnings; the taxable income shall be calculated according to the above two items.
第三十条企业的下列支出，可以在计算应纳税所得额时加计扣除。
Article 30 an enterprise may additionally calculate and deduct the following expenditures in the calculation of the taxable income amount.
应纳税所得额和收入额暂按合同约定数或预计数来填写。
The taxable income and the gross income may be temporarily filled in with the agreed or estimated amounts according to the contracts.
第十一条企业应纳税所得额的计算，以权责发生制为原则。
Article 11 The computation of taxable income of an enterprise shall, in principle, be on an accrual basis.
未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额。
It is likely to acquire any amount of taxable income tax that may be used for making up the deductible temporary differences.
所得为有价证券的，根据票面价格和市场价格核定应纳税所得额。
For income in negotiable securities, the taxable amount of income shall be determined on par value and market price.
第十六条企业转让资产，该项资产的净值，准予在计算应纳税所得额时扣除。
Article 16 in case an enterprise transfers an asset, it is permitted to deduct the net value of the asset when calculating the taxable income amount.
所得为其他形式的经济利益的，参照市场价格核定应纳税所得额。
For income in economic benefits of other forms, the taxable amount of income shall be determined based on the market price.
转让财产所得，以收入全额减除财产净值后的余额为应纳税所得额。
Earnings from property transfer; the taxable income should be the balance of total income deducting net value of property.
但是应纳税所得额却对税制变更相当敏感，富人会调整方式并且选择时机来找回补偿。
But taxable income is very responsive to tax changes. The rich adjust by tweaking the manner and timing of their compensation.
计算应纳税所得额时可扣除豁免收入的成本和费用，除非法律另有规定。
Costs and expenses relating to exempt income could be deducted when the taxable income is calculated, unless otherwise specified.
捐赠额未超过纳税义务人申报的应纳税所得额30%，可以从其应纳税所得额中扣除。
That part of the amount of donations which does not exceed 30 percent of the amount of taxable income declared by the taxpayer may be deducted from his amount of taxable income.
软件生产企业的职工培训费用，可按实际发生额在计算应纳税所得额时扣除。
For employee training expenses of software manufacturing enterprises, it is deductible before taxable income.
对于其他类所得的应纳税所得额问题，您可以参阅《个人所得税法》第六条。
You may refer to Article 6 of the Individual Income Tax Law for taxable income of other types of income.
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。
For interest, dividends, bonuses, incidental income and income from other sources, the amount of taxable income shall be the full amount received in each payment.
第十一条在计算应纳税所得额时，企业按照规定计算的固定资产折旧，准予扣除。
Article 11 an enterprise's depreciations of fixed assets, which are calculated pursuant to the related provisions, ar...
第二条本准则所称所得税包括企业以应纳税所得额为基础的各种境内和境外税额。
Article 2 the "income taxes" as mentioned in the present Standards shall include all types of domestic and oversea tax amounts based on the amounts of taxable income of enterprises.
第二条本准则所称所得税包括企业以应纳税所得额为基础的各种境内和境外税额。
Article 2 the "income taxes" as mentioned in these Standards includes all types of domestic and overseas tax amounts based on the amounts of taxable income.
第十一条在计算应纳税所得额时，企业按照规定计算的固定资产折旧，准予扣除。
Article 11 When calculating the amount of its income taxable, an enterprise may deduct its depreciation of fixed assets which are calculated in accordance with relevant regulations.
第十二条在计算应纳税所得额时，企业按照规定计算的无形资产摊销费用，准予扣除。
Article 12 an enterprise is allowed to deduct the amortized expenditures of intangible assets calculated under the related provisions when calculating the taxable amount of incomes.
对企业减税的政策可以通过降低企业税率或是扩大应纳税所得额扣除范围的方式来实行。
The tax break of enterprises could be achieved by lowering the tax rate and expanding the item…
第十九条在计算应纳税所得额时，除国家另有规定外，下列各项不得列为成本、费用和损失。
Article 19 Unless otherwise stipulated by the State, the following items shall not be itemized as costs, expenses or losses in the computation of taxable income.
第十九条在计算应纳税所得额时，除国家另有规定外，下列各项不得列为成本、费用和损失。
Article 19 Unless otherwise stipulated by the State, the following items shall not be itemized as costs, expenses or losses in the computation of taxable income.
应用推荐