| 1. | Income tax : indicating the income tax expenses payable in the current period
九所得税：指本期应负担之所得税费用。 |
| 2. | Article 24 the income tax expenses shall be presented separately in the profit statement
第二十四条所得税费用应当在利润表中单独列示。 |
| 3. | Corporations pay income tax and must account for the income tax expense and income tax payable
公司必须交纳所得税，核算所得税费用和应缴所得税。 |
| 4. | Results for 2004 include the aircraft impairment and pension charges noted previously , as well as several credits to income tax expense
二零零四年业绩包括前文提及的货机耗蚀费用及员工退休金开支，以及所得税费用享有的多项税款抵免。 |
| 5. | Results for 2003 include an investment impairment charge ; gains from the sale of aviation technologies and mail technologies ; a gain on the redemption of long - term debt , and several credits to income tax expense
二零零三年业绩则包括投资耗蚀费用；出售aviationtechnologies及mailtechnologies的收益；赎回长期债项的收益；以及所得税费用获得多项税款抵免。 |
| 6. | Adjusted results for the quarter exclude several items , including a us $ 110 million pre - tax impairment charge related to aircraft ; a us $ 63 million pre - tax charge to pension expense , and a net credit to income tax expense of us $ 43 million
至于二零零三年第四季的经调整业绩，则撇除了赎回长期债项的除税前所得款项二千八百万美元，以及所得税费用享有税款抵免三千九百万美元。 |
| 7. | Enterprises income tax is complex in calculation and has wide influence . therefore , as an economic organization pursuing profits , enterprises must go all out to decrease its income tax expenses and obtaining greatest income by various means
企业所得税具有确定复杂、影响广泛的特点，因此作为以追求盈利为目的的经济组织，企业必然会通过各种方法来努力减少其所得税费用，以获取最大的收益。 |
| 8. | The complaint filed tuesday accused conagra of improperly using some of its reserves as a " cookie jar " to make up for losses , improperly recognizing revenue on deferred delivery sales , and failure to record adequate bad debt expense at uap
周二撤回的指控包括康尼格拉公司违反规定将保留盈余用于弥补损失、将延期交货的销售确认为当期收入，未确认足够的坏帐费用、存在数额巨大的企业所得税差错、少申报所得税费用，以及不当的减少保留盈余。 |
| 9. | In its reform , therefore , we can begin with improving the expense deduction system through scientific measurement , referring to the practice of " standard deduction " and " exemption " for low income people in some de eloped countries and selecting households as the taxation entity , so as to ensure that households with the same income pa their fair share of tax and better follow the principle of equity of taxation
因此个人所得税改革可以从规范费用扣除制度出发，参照20世纪80年代以来一些发达国家对低收入者采取“标准扣除” 、 “宽免”的办法，通过科学测算，健全个人所得税费用扣除制度，选择以家庭为纳税单位，力争做到相同收入的家庭纳各自相当的税，更好地体现税收的公平原则。 |
| 10. | 2006 the ministry of finance issued a new " enterprise accounting standards no . 18 - - income tax , " discard the old norms of the income tax accounting cope with the tax law and accounting impact of tax law the requirement for balance sheet debt for income tax accounting , leading to the new criteria and norms in the old definition of difference , income to determine income tax expenses and losses relating to the disposal of significant differences
2006财政部新发布的《企业会计准则第18号? ?所得税》 ，摒弃了旧规范中所得税会计核算的应付税款法和纳税影响会计法，规定采用资产负债表债务法进行所得税的会计核算，从而导致新准则与旧规范在差异定义、收益确定所得税费用计算、亏损处理等方面存在着很大的差异。 |
