taxable amount of income的意思|示意

Article 15 When calculating the amount of its income taxable, an enterprise may deduct the cost of the inventory to be used or sold, which is calculated in accordance with relevant regulations.

第十五条企业使用或者销售存货，按照规定计算的存货成本，准予在计算应纳税所得额时扣除。

For interest, dividends, bonuses, incidental income and income from other sources, the amount of taxable income shall be the full amount received in each payment.

利息、股息、红利所得，偶然所得和其他所得，以每次收入额为应纳税所得额。

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。

Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income.

外国企业的所得税，按应纳税的所得额超额累进计算。

Article 30 an enterprise may additionally calculate and deduct the following expenditures in the calculation of the taxable income amount.

第三十条企业的下列支出，可以在计算应纳税所得额时加计扣除。

Article 2 the taxable income of a joint venture shall be the amount remaining from its gross income in a tax year after the costs, expenses and losses have been deducted.

第二条合营企业每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税的所得额。