In indirect method, the basis of calculation is net income, and then a lot of items should BE adjusted.

在间接法下，计算的基础是净收益，在此基础上要对一系列的项目进行调整。

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Thorndike uses the method adopted by Romney to draw comparisons: total taxes owed divided by adjusted gross income.

FORBES: How Romney's Tax Rate Compares To Past Presidents