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.
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.
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.
地方所得税，按应纳税的所得额计算，税率为百分之三。
And the local income tax shall be calculated based on the taxable income amount and the tax rate is 3 per cent.
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.
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.
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.
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.
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.
第十五条企业使用或者销售存货，按照规定计算的存货成本，准予在计算应纳税所得额时扣除。
Article 15 When calculating the amount of its income taxable, an enterprise may deduct the cost of the inventory to be used or sold, which is calculated in accordance with relevant regulations.
企业清查出的现金短缺减除责任人赔偿后的余额，作为现金损失在计算应纳税所得额时扣除。
The balance of cash shortage found by an enterprise less the compensation made by the liable persons shall be deduced as a cash loss in the calculation 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。
Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income.
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.
第三十三条企业综合利用资源，生产符合国家产业政策规定的产品所取得的收入，可以在计算应纳税所得额时减计收入。
Article 33: the income obtained by Enterprises from the production of products in line with state industrial policies through comprehensive use of resources may be deducted from the taxable income.
第三十三条企业综合利用资源，生产符合国家产业政策规定的产品所取得的收入，可以在计算应纳税所得额时减计收入。
Article 33: the income obtained by Enterprises from the production of products in line with state industrial policies through comprehensive use of resources may be deducted from the taxable income.
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