Accounting income and pre-tax income are two associative concepts with some difference as well.
会计收入与应税收入是两个既相联系又有区别的概念。
chargeable normal trading receipt
应课税的一般营业收入
In general, local governments have received most of their tax revenues from property taxes, while state governments traditionally have depended on sales and excise taxes.
一般说来，地方政府的收入主要来自财产税，州政府大多依靠营业税和消费税。
Business tax (“BT”) is taxable based on non-VAT revenue.
对不征收增值税的收入可以征收营业税。
Taxable income = Net business income + non-business income - non-business expenditure
应纳税所得额＝业务收入净额＋营业外收入＿营业外支出
Taxpayer: We paid the business tax on the income we received, according to the service item of the tax law.
纳税人：我们就取得的收入按服务业缴营业税。
His business was in a narrow compass, and his income was sufficient to a plentiful way of living in a ordinary way.
他的营业是很规矩的，他的收入却也足够维持充裕的一般生活。
Generally eaking, the busine tax is levied on the taxable service, the tra fer of intangible a et and sale of the immovable property within china.
一般地说，提供应税业务、让无形资产和出卖不动产都要交纳营业税。
Operating Income- Operating Earnings before interest and taxes have been deducted. It is generally greater than net income.
营业收入–是指扣除贷款利息和税之前的营运所得。通常大于净收入。
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
Analysis on the Difference Between Real Estate Development Accounting Imcome and Its Paying Tax Income
房地产开发经营业务会计收入与应税收入差异分析
The proceeds from technology transfer by a foreign invested enterprise will be exempted from business tax.
外商投资企业取得的技术转让收入免征营业税。
Article 75 A joint venture shall in general maintain a balance between its foreign exchange receipts and expenditures.
第七十五条 合营企业的外汇收支一般应保持平衡。
Tax official: I will try my best. Generally speaking, the business tax is levied on the taxable service, the transfer of intangible asset and sale of the immovable property within china.
税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
bracket creep:a shift of personal income into a higher tax bracket when the taxable income increases over time.
税档潜升:当应征税收收入增长一段时期后个人收入进入一个更高的纳税等级的变动。
Operating profit is the balance of operating revenue after deducting operating cost, periodic expenses and all turnover taxes, surtax and fees.
营业利润为营业收入减去营业成本、期间费用和各种流转税及附加税费后的余额。
30% is charged on the first part of your taxable income.
你收入的第一部分应该征税30%。
Income is taxed at 35% .
对所得收入按３５％的税率课税。
Graphical Analysis of the Customs Duty Income Effect and Customs Rate
关税收入效应和关税税率的图解分析