The taxable amount is not fixed but it depends on the company's profit (Company performance).
应税金额并不固定，取决于公司（表现）利润。
For income in negotiable securities, the taxable amount of income shall be determined on par value and market price.
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 economic benefits of other forms, the taxable amount of income shall be determined based on the market price.
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。
The tax rate is not the same to different countries, impose the taxable income or taxable amount on the same number of different tax rates.
税率不一样是指不一样的国家，关于一样数量的应税收入或应税金额课以不一样的税率。
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。
Section 515 capped the housing allowance that can be deducted, with anything over the prescribed amount being counted as taxable income.
该法案第515条规定了可减免的房屋补贴限额，超出指定额度的部分都将作为应税收入。
And the local income tax shall be calculated based on the taxable income amount and the tax rate is 3 per cent.
地方所得税，按应纳税的所得额计算，税率为百分之三。
Article 5. The amount of various kinds of taxable income shall be computed as follows.
第五条各项应纳税所得额的计算。
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.
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。
As regards other incomes, the taxable income amount shall be calculated according to the approaches as mentioned in the preceding two items by analogy.
其他所得，参照前两项规定的方法计算应纳税所得额。
Deductions are either standard or itemized. A standard deduction reduces taxable income by a fixed amount.
扣除分为标准扣除和分项扣除。标准扣除是从应税所得中减去一个固定数额。
Chapter II Taxable Income amount.
第二章应纳税所得额。
Article 30 an enterprise may additionally calculate and deduct the following expenditures in the calculation of the taxable income amount.
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 10 When calculating the taxable income amount, none of the following expenditures may be deducted.
第十条在计算应纳税所得额时，下列支出不得扣除。
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.
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。
If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
Such equity earnings as dividend and bonus, interests, rents and earnings from loyalties; the total income is taxable income amount without deducting tax that is excluded in taxation regulations.
股息、红利等权益性投资收益和利息、租金、特许权使用费所得，以收入全额为应纳税所得额，不得扣除税法规定之外的税费支出。
But in most cases, taxable income is similar in amount to income before income taxes.
但在多数情况下，应纳税所得在数额上与会计税前收益差不多。
It is likely to acquire any amount of taxable income tax that may be used for making up the deductible temporary differences.
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。
The tax payable for Resource tax shall be computed in accordance with the assessable volume of the taxable products and the prescribed unit tax amount.
资源税的应纳税额，按照应税产品的课税数量和规定的单位税额计算。
If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
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.
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 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。
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