income before tax meaning in Chinese

利润总额
税前纯益
税前收入

Income before tax ustment
纳税调整前所得
Net income before tax
税前净收入
This article is based on the theories of enterprise income tax and accounting , from supervising and controlling tax source , drawing experiences from the west countries who have the better mechanism of how to supervise and control the tax , joining together the native supervising and controlling , after analyzing how to afnrm and calculate the income sum , how to supervise and control , put forward the method of how to supervise and control the income sum which should be taxed . from estimating the business enterprise income should be taxed , analyze the method of supervising and controling enterprise income before taxing , established and analyzed the model of income predicting , and tested the reliabilities
本文以企业所得税和财务会计理论为基础，从完善税源监控理论出发，借鉴西方发达国家现行相对比较完善的税源监控手段，结合国内企业所得税税源监控情况，对企业所得税税源? ?应纳税所得额的认定、计算以及监测与控制进行分析，提出应纳税所得额监测指标和控制方法。从企业所得税收入预测的角度，分析了企业所得税税源监控预测的方法，建立了收入预测的计量模型并进行了实证分析，检验了计量模型的可靠性。