应纳税的所得 meaning in English

taxable income

If such payment or receipt of costs or fees is not made in the same way as that for business transactions among independent enterprises for the purpose of reducing its taxable income amount , the tax authority has the power to make necessary adjustment
不按照独立企业之间的业务往来收取或者支付价款、费用，而减少其应纳税的所得额的，税务机关有权进行合理调整。
Article 4 for enterprises with foreign investment or organizations or sites dealing in production or business operation set up within the territory of china by foreign enterprises , their taxable income amount shall be the remaining amount by deducting the costs , expenses and losses from their gross income in one tax year
第四条外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税的所得额。