课税所得 meaning in English
taxable income
Examples
- It concentrates in : the low point of beginning levying taxes , the much name tax rate , and the heavy tax burden , the absurdity standard of the expenses deduct , the uncertain boundary of various taxation income item , and the imperfect system and the backward means of levy and management for taxes . therefore , these lead to evade tax seriously and the function of regulation allotment the income ca n ' t be fully played
集中体现在：起征点低，名义税率多，税负过重，费用扣除标准不合理，各类课税所得项目界限难以界定，税收征管制度不完善、手段落后，从而导致偷漏税严重，不能充分发挥其调节分配、组织收入的功能。