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。

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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。

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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。

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But reducing the amount of taxable income on your tax returns means you're showing the lender that you have less income to qualify for a loan as well.

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In a progressive tax system, that also means that the amount of tax payable will be smaller since tax rates tend to decrease with taxable income (with some exceptions, of course).

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But the exact amount depends on your annual taxable income, age, value of your IRA and how much it appreciates after conversion but before you have to make a decision on how much to keep as a Roth conversion.

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