应纳税收入 meaning in Chinese
taxable income/earnings
Examples
- The two major concepts of income that appear on the tax return are : adjusted gross income and taxable income
出现在纳税申报单上的两大收益好象是:调整过的总收入和应纳税收入 - Amortising an asset effectively transfers its value , or the part that is being written off , from the balance sheet to the profit and loss account , where it reduces taxable income
摊销资产有效地把资产价值或正被冲销的那部分价值从资产负债表上转移到损益表上从而减少了应纳税收入。 - Article 47 in case an enterprise makes any other arrangement not for any reasonable commercial purpose , which causes the decrease of its taxable revenue or income , the tax organ may , through a reasonable method , make an adjustment
第四十七条企业实施其他不具有合理商业目的的安排而减少其应纳税收入或者所得额的，税务机关有权按照合理方法调整。 - Article 41 as regards a transaction between an enterprise and its affiliated parties , in case the taxable revenue or income of the enterprise or its affiliated parties reduces by virtue of the failure to conform to the arms length principle , the tax organ may , through a reasonable method , make an adjustment
第四十一条企业与其关联方之间的业务往来，不符合独立交易原则而减少企业或者其关联方应纳税收入或者所得额的，税务机关有权按照合理方法调整。 - Answer : basis " the give an official that total bureau of national tax wu pays one - time compensation gold of the worker to deduct a problem before duty of enterprise income tax about the enterprise " ( country tax case 2001 918 ) regulation , the business is fixed number of year of regular to already was being amounted to job , certain the age or the worker interior that near emeritus age are retreated raise disbursement one - time life subsidy , and the company pays to remove the one - time compensation expenses of labor contract worker ( include to buy outright defray of length of service ) etc , belong to " method is deducted before duty of enterprise income tax " ( duty delivers the state 2000 of 84 ) of the 2nd regulation " with obtain should what pay taxes income concerns is all and necessary with regular pay " , in principle can be deducted before duty of enterprise income tax
答：根据《国家税务总局关于企业支付给职工的一次性补偿金在企业所得税税前扣除问题的批复》 (国税函2001 918号)规定，企业对已达一定工作年限、一定年龄或接近退休年龄的职工内部退养支付的一次性生活补贴，以及企业支付给解除劳动合同职工的一次性补偿支出(包括买断工龄支出)等，属于《企业所得税税前扣除办法》 (国税发2000 84号)第二条规定的“与取得应纳税收入有关的所有必要和正常的支出” ，原则上可以在企业所得税税前扣除。