应纳税额计算

代付税款下应纳税所得额计算公式的修正

Amendment of Calculating Formula of the Taxable Income Under Paying Tax For Tax-Payer

该税种不但有违税收的立法原则，而且，土地增值额与企业所得税应纳税所得额计算有雷同之处，对纳税人同一笔收入有重复计税现象。

The paper thinks that it goes against the principle of tax legislation .

应纳税额以人民币计算。

Should ratal is calculated with the rmb .

地方所得税，按应纳税的所得额计算，税率为3%。

Local income tax shall be computed on the taxable income at the rate of three percent .

企业应纳税所得额的计算，以权责发生制为原则。

The computation of taxable income of an enterprise shall , in principle , be on an accrual basis .

息税前利润&每股收益分析法的优化应纳税所得额的计算和税前利润弥补亏损浅析

Optimization of EBIT-EPS Analytic Method 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：纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；

The actual assessable period of the taxpayer shall be determined by the competent tax authorities according to the magnitude of the tax payable of the taxpayer ;

应纳税额以人民币计算。纳税人以外汇结算营业额的，应当按外汇市场价格折合成人民币计算。

The tax payable shall be computed in renminbi , the turnover of the taxpayer settled in foreign currencies shall be converted into Renminbi according to the exchange rate prevailing in the foreign exchange market .

现有个人所得税自1994年实施至今已有10个年头，在纳税人的划分、课税范围、税率、应纳税所得额的计算、计税时期及税收减免方面暴露诸多缺陷。

The personal tax law has brought into effect for ten years from 1994 to now , but it has appeared some limitations from taxpayer partition , scope of taxation , tax ration , calculation of income tax , taxing period and tax deration etc.