Amount of taxable income的意思|示意

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。

Article 16 in case an enterprise transfers an asset, it is permitted to deduct the net value of the asset when calculating the taxable income amount.

第十六条企业转让资产，该项资产的净值，准予在计算应纳税所得额时扣除。

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。

Article 10 When calculating the taxable income amount, none of the following expenditures may be deducted.

第十条在计算应纳税所得额时，下列支出不得扣除。

For income in economic benefits of other forms, the taxable amount of income shall be determined based on the market price.

所得为其他形式的经济利益的，参照市场价格核定应纳税所得额。

Article 11 When calculating the amount of its income taxable, an enterprise may deduct its depreciation of fixed assets which are calculated in accordance with relevant regulations.

第十一条在计算应纳税所得额时，企业按照规定计算的固定资产折旧，准予扣除。