Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as "Reserve Funds of Capital Surplus".

在发生接受捐赠实物资产业务和资产评估增值业务时，应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税，暂计资本公积准备项目。

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This paper focuses on the analysis of the discrepancy between the computation of permanent assets devaluation reserve and tax law, aiming at guiding enterprises to compute income tax correctly.

本文就固定资产计提减值准备同税法间的差异进行分析，旨在指导企业如何正确核算所得税。

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Now about that 20th-century, the only reason its record came in even respectably is that at certain junctures, decided efforts were taken to withdraw the impress of the institutions of 1913, the Federal Reserve and the income tax.

FORBES: Obama Is An Awful Economic Historian

This year marks the 100th anniversary of the federal income tax (February) and the Federal Reserve System (December), both of which today are doing immeasurable harm.

FORBES: Two Awful Anniversaries: Income Tax and Federal Reserve

The decline, he says, began with the Progressive era of the early twentieth century, in particular with the Presidency of Woodrow Wilson, when both the Federal Reserve System and the graduated federal income tax came into existence.

NEWYORKER: Confounding Fathers