Chapter II Taxable Income Amount

第二章应纳税所得额

That part of the amount of donations which does not exceed 30 percent of the amount of taxable income declared by the taxpayer may be deducted from his amount of taxable income.

捐赠额未超过纳税义务人申报的应纳税所得额30％，可以从其应纳税所得额中扣除。

Expense deduction is an important part of Individual Income Tax, it has direct influence on the amount of taxable income.

费用扣除是个人所得税税制的重要组成部分，它直接影响着应纳税所得额的大小。

The taxable income and the gross income may be temporarily filled in with the agreed or estimated amounts according to the contracts.

应纳税所得额和收入额暂按合同约定数或预计数来填写。

Annual taxable income of small and low profit - making enterprise not exceeding RMB 300, 000.

小型微利企业年应纳税所得额不超过30万元.

Costs and expenses relating to exempt income could be deducted when the taxable income is calculated, unless otherwise specified.

计算应纳税所得额时可扣除豁免收入的成本和费用，除非法律另有规定。

The Circular specifies the method for apportionment of taxable income among partners of partnerships.

通知规定了合伙企业合伙人间应纳税所得额划分的方法.

For employee training expenses of software manufacturing enterprises, it is deductible before taxable income.

软件生产企业的职工培训费用，可按实际发生额在计算应纳税所得额时扣除。

Article 2 The income taxes as mentioned in these Standards includes all types of domestic and overseas tax amounts based on the amounts of taxable income.

第二条本准则所称所得税包括企业以应纳税所得额为基础的各种境内和境外税额。

The portion less than the bad debt provisions of the previous year shall be included in taxable income of the current year.

少于上一年度计提的坏账准备部分，应当计人本年度的应纳税所得额。