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。
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。
应用推荐