| 1. | Company income tax payable calculation 应纳企业所得税额的计算 |
| 2. | Local income tax payable calculation 应纳地方所得税额的计算 |
| 3. | Company income tax payable 应纳企业所得税额 |
| 4. | Personal income tax payable 应交个人所得税 |
| 5. | Local income tax payable 应纳地方所得税额 |
| 6. | Corporations pay income tax and must account for the income tax expense and income tax payable 公司必须交纳所得税,核算所得税费用和应缴所得税。 |
| 7. | Whereas the amount of regular income tax is less than the amount of basic tax , the amount of income tax payable shall also include the balance of the amount of basic tax and regular income tax , in addition to the amount as calculated in accordance with the income tax act and other relevant laws 一般所得税额低于基本税额者,其应缴纳之所得税,除按所得税法及其他相关法律计算认定外,应另就基本税额与一般所得税额之差额认定之。 |