Meanwhile,influence income tax amount that should be paid.
企业采用不同的折旧方法可以使每期的固定资产折旧的摊销额不同,从而影响企业的应税所得,进而影响应纳所得税额。
Amount of income tax due or over paid 22-23-24
应补(退)所得税额
Local income tax to be paid 19-20
实际应缴地方所得税额
Computation of tax due or over payment:
应补(退)所得税额的计算
Enterprise income tax to be paid
实际应缴企业所得税额
credited against the assessed income tax
在应纳所得税额内抵免
Computation of local income tax
应纳地方所得税额的计算
Computation of enterprise income tax:
应纳企业所得税额的计算
earned income limitation
勤劳所得减免税限额
Computation of Taxable income:
应纳税所得额的计算
The amount of taxable income shall be computed as follows:
应纳税所得额的计算：
Payable tax amount = taxable income amount x applicable tax rates-rapid calculation of deducted amount
应纳税额＝应纳税所得额×适用税率－速算扣除数
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％。
Increase or Decrease in Income Taxes Parable
应交所得税增加额或减少额
Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income. The tax rates are as follows:
外国企业的所得税,按应纳税的所得额超额累进计算,税率如下:
net of tax concept of income tax allocation
所得税分配中的税后净额概念
personal allowance for income tax
计算所得税的个人免税额
Income tax rates are related to one's annual income.
所得税税率与个人年收入的数额相关。
basic exemption for the classified income tax
分类所得税的基本免税额