应税所得 meaning in English
chargeable gain
taxable income
Examples
- What is the penalty if foreign individuals do not file and pay iit according to the regulations
十一、外籍个人取得应税所得不进行纳税申报有哪些处罚？ - Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt
递延税项指因为采取不同会计原则而造成实际应税所得和会计利润不等的情况 - Taxable incomes obtained outside the territory of china by a non - resident enterprise having organs or establishments inside the territory of china , but having actual connection with such organs or establishments
（二）非居民企业在中国境内设立机构、场所，取得发生在中国境外但与该机构、场所有实际联系的应税所得。 - Give an overview of the tax system , including the tax formula , gross income , adjustments to income , filing status , standard and itemized deductions , personal exemptions , and answer questions on tax
介绍现有的税法系统，包括税制公式所得毛额应税所得额报缴身份标准扣除额和列举扣除额个人免税额等等，并回答听众的问题。 - By comprehensive study of recognition of corporate income tax and its measuring methods , principles and standards , the thesis exposes the problems in the recognition and measurement of corporate income tax and introduces the proper methods for the recognition and measurement corporate income tax . through analyzing the difference between taxable income and accounting profit caused by the differences between principles and systems of tax law and that of accounting , the thesis brings forwards the general accounting methods of income tax and methods of special businesses income tax . proper compiling , filling in and analyzing accounting statements for corporate income tax will provide constructive reform scheme for an all - round , comprehensive and standardized corporate income tax system
并在综合分析与研究企业应税所得的确认与计量方法、原则、标准的基础上，揭示我国企业应税所得确认与计量方面存在的一些问题，明确应税所得确认与计量的途径与方法；通过对应税所得与会计利润因税法、会计准则与制度规范方面的不同产生的差异分析，提出我国所得税会计处理的一般方法和特殊业务的所得税处理，并通过企业所得税会计报表的编制与填列、分析，为建立一个全面、综合、规范化的企业所得税制度提出建设性改革方案。