例如在美国，1987年时，纳税最多的那1%人，获得了所有税前收入的12.3%。
In America, for example, in 1987 the top 1% of taxpayers received 12.3% of all pre-tax income.
本文主要从税基的角度分析企业所得税的纳税筹划，具体分析从收入和税前列支的费用两方面展开。
This article from the perspective of the enterprise income tax base, tax planning, detailed analysis before tax from the income and the cost of two areas.
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。
But in most cases, taxable income is similar in amount to income before income taxes.
税前会计利润与纳税所得之间存在着永久性和时间性差异，主要由于税前会计利润与纳税所得之间计算口径和时间差别所造成。
There is permanent difference and timing difference between pre-tax accounting profits and income after tax because of the calculating caliber and temporal difference between them.
税前会计利润与纳税所得之间存在着永久性和时间性差异，主要由于税前会计利润与纳税所得之间计算口径和时间差别所造成。
There is permanent difference and timing difference between pre-tax accounting profits and income after tax because of the calculating caliber and temporal difference between them.
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