应纳税所得额是指按照税法规定确定纳税人在一定期间所获得的所有应税收入减除在该纳税期间依法允许减除的各种支出后的余额，是计算企业所得税税额的计税依据。《企业所得税法》规定的应纳税所得额是指企业每一纳税年度的收入总额，减除不征税收入、免税收入、各项扣除及允许弥补的以前年度亏损后的余额。企业应纳税所得额的计算，以权责发生制为原则，属于当期的收入和费用，不论款项是否收付，均作为当期的收入和费用；不属于当期的收入和费用，即使款项已经在当期收付，均不作为当期的收入和费用。 [1]
应纳税所得额（Taxable income）:应该交纳所得税的那部分净收 益金额。由于公认的会计原则和税收法规之间的差异，应纳税所得额 与财务报表上反映的净收益会不一致...
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... 抵免税额 Amount of tax credit 应纳税所得额 Amount of taxable income 扣除项目金额 Amount of the deductions ...
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... subsequent taxable year下一纳税年度 taxable amount of income应纳税所得额 adjustment for taxable income税务调整 ...
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应纳税所得额的计算 Taxable income calculation ; Computation of Taxable Income ; Taxable e income calculation
计算应纳税所得额 [税收] computing taxable income
应纳税所得额的计较 Taxable income calculation
联邦应纳税所得额增加 additions to federal taxable income
应纳企业所得税额 Company income tax payable
应纳地方所得税额 Local income tax payable ; Local l income tax payable
应纳处所所得税额 Local income tax payable
Expense deduction is an important part of Individual Income Tax, it has direct influence on the amount of taxable income.
费用扣除是个人所得税税制的重要组成部分,它直接影响着应纳税所得额的大小。
参考来源 - 我国个人所得税费用扣除制度研究·2,447,543篇论文数据，部分数据来源于NoteExpress
第五条各项应纳税所得额的计算。
Article 5. The amount of various kinds of taxable income shall be computed as follows.
第十条在计算应纳税所得额时，下列支出不得扣除。
Article 10 When calculating the taxable income amount, none of the following expenditures may be deducted.
其他所得，参照前两项规定的方法计算应纳税所得额。
As regards other incomes, the taxable income amount shall be calculated according to the approaches as mentioned in the preceding two items by analogy.
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