Tax returns show the computation of taxable income, legal concept by tax laws and regulations.
纳税申报单则反映应税收益的计算，是由税法和税则规定的概念。
Article 11 The computation of taxable income of an enterprise shall, in principle, be on an accrual basis.
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 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.
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。
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