She has a taxable income of $ 50 per year .

她每年的 应 纳税 收入是五万美元。

This interest expense however will reduce taxable income by $ 10 thus reducing the corporation 's annual income taxes by $ 30 .

这项利息费用将使 公司 的 应税 所得减少10美元，因而公司的年度所得税也相应减少30美元。

To illustrate assume that a corporation pays income taxes at a rate of 3 % on its taxable income .

举例，假设某公司按其 应税 所得的3%支付所得税。

It is the number of tax abatement is different from the latter only reduces the level of taxable income .

它与纳税减除数不同，后者只是降低了 应税 所得 额的水平。

If the enterprise 's financial or accounting treatment method does not comply with any tax law or administrative regulation when calculating the taxable income amount the tax law or administrative regulation shall prevail .

在计算 应 纳税 所得额时，企业财务、会计处理办法与税收法律、行政法规的规定不一致的，应当依照税收法律、行政法规的规定计算。

Tax official : In this case the taxation bureau will assess the taxable income Since the expense has been considered in the assessment the actor will not pay personal income tax .

税务局：在这种情况下， 团体 的 应税 s 所得由税务局核定，而核定中已考虑到其开支的情况，因此演员不纳税。

In addition to the income tax levied on foreign enterprises in accordance with the provisions of the preceding article a local income tax of 10 per cent of the same taxable income shall be levied .

外国企业按照前条规定缴纳所得税的同时，应当另按 应 纳税 的 所得 额缴纳百分之十的地方所得税。

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。

A Research on the Differences between Pre-Tax Accounting Income and Taxable Income of Business Enterprises

对企业税前利润与 应 纳税 所得 额差异的研究

Deductions are either standard or itemized . A standard deduction reduces taxable income by a fixed amount .

扣除分为标准扣除和分项扣除。标准扣除是从 应税 所得中减去一个固定数额。

This article addresses the tax liability taxable income applicable tax rate and procedures of tax payment under such a transaction in order to clarify some controversial issues in practice .

本文阐述了纳税义务、 应 纳税 所得 额、适用税率以及纳税程序等问题，旨在澄清实务上的某些争议。

Local income tax shall be computed on the taxable income at the rate of three percent .

地方所得税，按应 纳税 的 所得 额计算，税率为3%。

Another option is to eliminate – or limit – Americans ' ability to reduce their taxable income by deducting mortgage interest payments .

还有一种选择，是根除（或限制）美国人通过扣减按揭利息支出、降低 应税 收入的能力。

That company takes in between $ 25000 and 50000 of taxable income yearly .

那家公司每年有2.5万至5万美元的 需 纳税 收入。

Americans are allowed to deduct interest payments on mortgages up to $ 1m from their taxable income .

美国人可以在其 应税 收入中扣减最高100万美元的抵押贷款利息。

If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets the carrying amount of the deferred income tax assets shall be written down .

如果未来期间很可能无法获得足够的 应 纳税 所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。

Study on problems of the policy of technology development expenses deduction from the taxable income and its implementation

技术开发费 150% 税前 加 计扣除政策落实问题分析与对策研究

Buffett also said his federal income tax bill came to $ 6 or 17.4 % of his taxable income .

巴菲特还说他缴的联邦所得税达到了6923494美元，是他 应 纳税 收入的17.4%。

Form Fairness and Essence Fairness of Classification on Taxable Income to Determine Tax Rate

论 应税 所得分类确定税率的形式公平与实质公平

The money is deductible from taxable income .

这笔款项可从 应 征税 的 公司 收入中扣除。

If taxable income adjusted among subsidiary companies and branch factories is agreed by the local tax authorities the taxation computational process shall be stated ;

所在地税务机关同意各分公司、分厂之间 应 纳税 所得额相互调剂的，应说明税款计算过程。

Tax official : when calculating the taxable income we should distinguish the financial leasing from the operational leasing .

税务局：在计算 应税 收入时要区分融资租赁和经营租赁。

If the income is in the form of negotiable securities the amount of taxable income shall be determined by the tax authorities-in-charge according to the face value and the market price .

所得为有价证券的，由主管税务机关根据票面价格和市场价格 核定 应 纳税 所得 额。

All taxable income related to production and business of the above individual industrial and commercial households and individuals .

上述个体工商户和个人取得的与生产、经营有关的各项 应 纳税 所得。

Mr Birkenfeld came forward in 2007 with information on how UBS helped clients hide taxable income .

波肯菲尔德在2007年揭露了瑞银是如何帮助客户隐藏 应 纳税 收入的内幕。

The computation of taxable income of an enterprise shall in principle be on an accrual basis .

企业应 纳税 所得 额的计算，以权责发生制为原则。

The final step in determining tax liability is to apply a schedule of rates to taxable income .

确定 应纳税 额的最后一步是以 应税 所得 乘以 税率 表。