应纳所得税额

固定资产折旧不是影响企业应纳所得税额的唯一因素。

Depreciation of fixed assets is not the only factor that affected corporate taxable income .

在应纳所得税额内抵免关税收入效应和关税税率的图解分析

Credited against the assessed income tax Graphical Analysis of the Customs Duty Income Effect and Customs Rate

通过案例分析，说明关联方企业融资租赁业务，是如何利用会计原则中的纰漏，影响应纳所得税额。

By means of the analysis of case , they show the financial lease business of the correlative entities how to use the careless mistakes in the accounting standards to affect the number of the income tax which should be paid .

针对个人所得税这一特殊而普遍的税种，笔者着重抓住税基、税率、应纳所得税额三者之间的关系进行研究，提出税基筹划和税率筹划两大主要思路。

According to the special and common individual income tax , the paper will study the relation of tax base , tax rate and payable tax amount and bring forward two ideas of tax planning of tax base and tax planning of tax rate .

应纳地方所得税额的计算

Computation of local income tax