应纳税所得

企业应纳税所得额的计算，以权责发生制为原则。

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

对企业税前利润与应纳税所得额差异的研究

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

为加入WTO作好准备（英文）如何分清会计利润与应纳税所得额

Get Ready for WTO Entry How to Differentiate Accountant Profit from Dutiable Income

代付税款下应纳税所得额计算公式的修正

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

该税种不但有违税收的立法原则，而且，土地增值额与企业所得税应纳税所得额计算有雷同之处，对纳税人同一笔收入有重复计税现象。

The paper thinks that it goes against the principle of tax legislation .

会计利润与应纳税所得额的差异分析

The Differences between Accounting Profits and Taxable Incomes

解析技术开发费抵免企业应纳税所得额的政策

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

第二章应纳税所得额

Chapter II Taxable Income Amount

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。

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

如何分清会计利润与应纳税所得额（2）计列收入与费用的盈余管理分析。

How to Differentiate Accountant Profit from Dutiable Income ( 2 ) earnings management by revenue and expenditure .

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。

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

未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额。

It is likely to acquire any amount of taxable income tax that may be used for making up the deductible temporary differences .

息税前利润&每股收益分析法的优化应纳税所得额的计算和税前利润弥补亏损浅析

Optimization of EBIT-EPS Analytic Method An Analysis on Calculation of Paid Tax Amount and How to Make up the Loss Ahead of the Tax Interest

城市商业银行在计算应纳税所得额时，准予扣除的项目，一律按照税收法规的规定执行。

Where city commercial banks are calculating taxable income amount , items allowing for deduction shall be implemented in accordance with regulations of tax law .

所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的，应说明税款计算过程。

If taxable income adjusted among subsidiary companies and branch factories is agreed by the local tax authorities , the taxation computational process shall be stated ;

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 .

应纳税所得额的计算：纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；

The actual assessable period of the taxpayer shall be determined by the competent tax authorities according to the magnitude of the tax payable of the taxpayer ;

（二）交易发生时既不影响会计利润也不影响应纳税所得额（或可抵扣亏损）。

At the time of transaction , the accounting profits will not be affected , nor will the taxable amount ( or the deductible loss ) be affected .

股息、红利等权益性投资收益和利息、租金、特许权使用费所得，以收入全额为应纳税所得额；

As regards dividends , bonuses and other equity investment gains , interests , rentals and royalties , the taxable income amount shall be the total income amount ;

第九十一条外国企业合并申报缴纳所得税，所涉及的营业机构适用不同税率纳税的，应当合理地分别计算各营业机构的应纳税所得额，按照不同的税率缴纳所得税。

Any change in respect of the business organization filing and paying tax on a consolidated basis shall be dealt with in accordance with the provisions of the preceding paragraph .

转让财产所得，以收入全额减除财产净值后的余额为应纳税所得额；

For income derived from property transfer , the remainder of the total amount of the income minus the net value of the property shall be the amount of income taxable ;

在计算应纳税所得额时，企业按照规定计算的固定资产折旧，准予扣除。

An enterprise 's depreciations of fixed assets , which are calculated pursuant to the related provisions , are permitted to be deducted in the calculation of the taxable income amount .

企业清查出的现金短缺减除责任人赔偿后的余额，作为现金损失在计算应纳税所得额时扣除。

The balance of cash shortage found by an enterprise less the compensation made by the liable persons shall be deduced as a cash loss in the calculation of taxable income .

企业的应纳税所得额乘以适用税率，减除依照本法关于税收优惠的规定减免和抵免的税额后的余额，为应纳税额。

The payable tax amount shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as prescribed in the present law .

本文阐述了纳税义务、应纳税所得额、适用税率以及纳税程序等问题，旨在澄清实务上的某些争议。

This article addresses the tax liability , taxable income , applicable tax rate and procedures of tax payment under such a transaction in order to clarify some controversial issues in practice .

所得为有价证券的，由主管税务机关根据票面价格和市场价格核定应纳税所得额。

If the income is in the form of negotiable securities , the amount of taxable income shall be determined by the tax authorities-in-charge according to the face value and the market price .

根据投资业务和固定资产业务中应纳税所得额的分析，通过对其事先筹划和安排，在税法规定许可的范围内，尽可能地达到企业纳税节约的目的。

From the income tax researches of investment and fixed assets , it is suggested to design the income tax plan in advance in order to get the potential saving at the rage of permission .

在计算应纳税所得额时，企业财务、会计处理办法与税收法律、行政法规的规定不一致的，应当依照税收法律、行政法规的规定计算。

If the enterprise 's financial or accounting treatment method does not comply with any tax law or administrative regulation when calculating the taxable income amount , the tax law or administrative regulation shall prevail .

如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。

If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets , the carrying amount of the deferred income tax assets shall be written down .

高新技术企业当年发生的技术开发费比上年增长达到10%（含10%）以上的，当年经税务机关批准，可再按其实际发生额的50%抵扣当年应纳税所得额。

High-tech enterprise whose R & D funds increases by10 % ( 10 % incl. ) over the previous year may set off50 % of actual expense from taxable income in addition to above preferential policies .