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。
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。
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 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。
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 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 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。
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。
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。
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。
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.
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。
Article 2 the taxable income of a joint venture shall be the amount remaining from its gross income in a tax year after the costs, expenses and losses have been deducted.
第二条合营企业每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税的所得额。
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。
Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount 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。
Article 31: venture investment enterprises that engage in venture investment requiring key state support and encouragement may offset the taxable income at a certain ratio of the investment amount.
第三十一条创业投资企业从事国家需要重点扶持和鼓励的创业投资，可以按投资额的一定比例抵扣应纳税所得额。
Article 31: venture investment enterprises that engage in venture investment requiring key state support and encouragement may offset the taxable income at a certain ratio of the investment amount.
第三十一条创业投资企业从事国家需要重点扶持和鼓励的创业投资，可以按投资额的一定比例抵扣应纳税所得额。
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