... Deduction 扣除额 Taxable income calculation 应纳税所得额的计算 Approved taxable income calculation 核定应纳税所得额的计算 ...
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spontaneous computation自发计算,瞬时计算 Computation of Taxable income应纳税所得额的计算 Computation of local income tax应纳地方所得税额的计算 ..
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... Deduction n 扣除额 Taxable e income calculation 应纳税所得额的计算 Approved d taxable income calculation 核定应纳税所得额的计算 ...
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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.
第十一条企业应纳税所得额的计算，以权责发生制为原则。
Article 11 The computation of taxable income of an enterprise shall, in principle, be on an accrual basis.
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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