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.

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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.

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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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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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