taxable income

Any person can become a taxpayer only if he or she has taxable income .

只要获得应税收入，任何人都可能成为纳税人。

For instance , there was a big fall in taxable income after tax rates rose in 1993 ;

举例来说，1993年税率上升后，应税收入大幅下降；

The International Comparison on the Confirmed Model about Taxable Income of Life Insurance Company

人寿保险公司应税所得确认模式的国际比较

Analysis on the Policy of Credit of Enterprise 's Taxable Income with technical Development Expense

解析技术开发费抵免企业应纳税所得额的政策

She has a taxable income of $ 50,000 per year .

她每年的应纳税收入是五万美元。

Form Fairness and Essence Fairness of Classification on Taxable Income to Determine Tax Rate

论应税所得分类确定税率的形式公平与实质公平

Study on problems of the policy of technology development expenses deduction from the taxable income and its implementation

技术开发费150%税前加计扣除政策落实问题分析与对策研究

A Research on the Differences between Pre-Tax Accounting Income and Taxable Income of Business Enterprises

对企业税前利润与应纳税所得额差异的研究

Local income tax shall be computed on the taxable income at the rate of three percent .

地方所得税，按应纳税的所得额计算，税率为3%。

Depreciation of fixed assets is not the only factor that affected corporate taxable income .

固定资产折旧不是影响企业应纳所得税额的唯一因素。

That company takes in between $ 25000 and 50000 of taxable income yearly .

那家公司每年有2.5万至5万美元的需纳税收入。

Accounting profit shall be in accordance with accounting standards . Taxable income is calculated according to tax .

会计税前收益是根据会计准则应用会计方法核算出来的企业收益，而应税收益也就是应纳税所得额是根据税法硬性规定计算出来的。

All taxable income related to production and business of the above individual industrial and commercial households and individuals .

上述个体工商户和个人取得的与生产、经营有关的各项应纳税所得。

In the meantime , the base of maximum taxable income must be determined for the insured people .

同时，要规定被保险人的最高纳税收入基数。

Chapter II Taxable Income Amount

第二章应纳税所得额

The final step in determining tax liability is to apply a schedule of rates to taxable income .

确定应纳税额的最后一步是以应税所得乘以税率表。

Amendment of Calculating Formula of the Taxable Income Under Paying Tax For Tax-Payer

代付税款下应纳税所得额计算公式的修正

The computation of taxable income of an enterprise shall , in principle , be on an accrual basis .

企业应纳税所得额的计算，以权责发生制为原则。

Stock dividends are not taxable income to the recipient as are cash dividends .

红股与现金红利不同，对收入者没有所得税。

It is the number of tax abatement is different from the latter only reduces the level of taxable income .

它与纳税减除数不同，后者只是降低了应税所得额的水平。

The two major concepts of income that appear on the tax return are : adjusted gross income and taxable income .

出现在纳税申报单上的两大收益好象是：调整过的总收入和应纳税收入。

Mr Birkenfeld came forward in 2007 with information on how UBS helped clients hide taxable income .

波肯菲尔德在2007年揭露了瑞银是如何帮助客户隐藏应纳税收入的内幕。

Buffett also said his federal income tax bill came to $ 6,923,494 , or 17.4 % of his taxable income .

巴菲特还说他缴的联邦所得税达到了6923494美元，是他应纳税收入的17.4%。

The money is deductible from taxable income .

这笔款项可从应征税的公司收入中扣除。

Bracket creep : a shift of personal income into a higher tax bracket when the taxable income increases over time .

税档潜升：当应征税收收入增长一段时期后个人收入进入一个更高的纳税等级的变动。

Deductions are either standard or itemized . A standard deduction reduces taxable income by a fixed amount .

扣除分为标准扣除和分项扣除。标准扣除是从应税所得中减去一个固定数额。

The Individual Income Tax is the tax that imposed on all kinds of taxable income obtained by individuals in a certain period .

个人所得税是世界上最复杂的税种之一，是一种以个人（自然人）在一定时期内取得的应税所得为课征对象的直接税。

For initiating social security tax in China , it is very important to determine the starting point and ceiling of the taxable income .

社会保障税税基的确定是开征社会保障税需要解决的一个关键问题。

If so , then taxes for such a family would go up because its taxable income would rise by more than $ 15,000 .

如果这样，每个这样的家庭的赋税将会上升，因为其应纳税额的增幅将超过15000美元。

Suppose such a plan would cost $ 20,000 , so that a purchaser would have $ 5,000 more in taxable income .

假设一个计划将花费2万美元，买方将增加5000元的应税收入。