Accounting profit and tax profit are two concepts easily confused,according to different foundations and di fferent principals,there are not only diffe rences but also connections in them.
会计利润与应税利润是依照不同的依据,按照不同的原则确认的,是两个极易混淆的概念,两者既有区别,又有联系。
estimated additional assessable profit
估计的补加应评税利润
A proportion of the pre tax profit is set aside for contingency.
为预防万一，应留出部分税前利润。
The Differences between Accounting Profits and Taxable Incomes
会计利润与应纳税所得额的差异分析
An Analysis on Calculation of Paid Tax Amount and How to Make up the Loss Ahead of the Tax Interest;
应纳税所得额的计算和税前利润弥补亏损浅析
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
An Introduction and Commentary of Several Patterns of Taxing Operating Organization s Profits;
对经营组织利润征税若干方式介绍与评析
Taxable income = Profit of sales + profit from other operations + non-business income - non-business expenditure
应纳税所得额＝销货利润＋其它业务利润＋营业外收入＿营业外支出
The Empirical Research on the Book-tax Differences and Its Influential Factors;
会计利润与应税所得差异影响因素的实证分析
A Study on Book-Tax Difference and Its Influencing Factors;
会计利润与应税所得的差异及其影响因素研究
Tax Planning in Profit Distribution of the Enterprises;
纳税筹划在企业利润分配中的应用研究
Analysis and Summary of the Difference between Profit and Income;
对会计利润与应税所得之间差异的分析
Earnings Management and Income Tax Payment:Evidence from Book-Tax Differences;
盈余管理与所得税支付:基于会计利润与应税所得之间差异的研究
Analysis of the Income Difference between the Pre-tax Accounting Profit and Post-tax Income;
计算税前会计利润与应纳税所得额在收入上的差异分析
special exemption of reinvested profits
再投资利润的特殊免税
Net Operating Profit Less Adjusted Taxes (NOPLAT)
税务调整净营运利润
pre-tax income,profits,surplus,etc
税前收入、利润、盈余等.
business income versus taxable income
企业利润对课税所得
taxed on corporation's undistributed profits
公司未分配利润征税