taxable amount of income 应纳税所得额
annual taxable amount 年度应税金额
minimum taxable amount 最低纳税额
taxable amount balance 应课税薪俸总额
taxable amount of vat 增值税应纳税金额
taxable amount or quantity 计税金额或课税数量
Taxable amount of dividends 分红收入
Amount of taxable income 应纳税所得额
taxable income amount 应纳税所得额
For income in negotiable securities, the taxable amount of income shall be determined on par value and market price.
所得为有价证券的，根据票面价格和市场价格核定应纳税所得额。
For income in economic benefits of other forms, the taxable amount of income shall be determined based on the market price.
所得为其他形式的经济利益的，参照市场价格核定应纳税所得额。
Article 12 an enterprise is allowed to deduct the amortized expenditures of intangible assets calculated under the related provisions when calculating the taxable amount of incomes.
第十二条在计算应纳税所得额时，企业按照规定计算的无形资产摊销费用，准予扣除。
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