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taxable income
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【经】 应纳税的所得(收益)
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详细解释：
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以下为句子列表：
英文: Article 14 When calculating the taxable income amount, an enterprise may not deduct the costs of the investment assets during the period of external investment.
中文: 第十四条企业对外投资期间，投资资产的成本在计算应纳税所得额时不得扣除。
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英文: Article 15 In case an enterprise uses or sells its inventories, it is permitted to deduct the costs of the inventories calculated pursuant to the related provisions when calculating the taxable income amount.
中文: 第十五条企业使用或者销售存货，按照规定计算的存货成本，准予在计算应纳税所得额时扣除。
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英文: Article 16 In case an enterprise transfers an asset, it is permitted to deduct the net value of the asset when calculating the taxable income amount.
中文: 第十六条企业转让资产，该项资产的净值，准予在计算应纳税所得额时扣除。
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英文: Article 16 Where an enterprise is unable to provide complete and accurate certificates of costs and expenses and is unable to correctly compute taxable income, the local tax authorities shall determine the rate of profit and compute taxable income with re
中文: 企业不能提供完整、准确的收入凭证，不能正确申报收入额的，由当地税务机关采用成本(费用)加合理的利润等方法予以核定，确定其应纳税所得额。
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英文: Article 18 Where an enterprise with foreign investment invests in another enterprise within China, the profits (dividends) so obtained from the enterprise receiving such investment may be excluded from taxable income of the enterprise; however, expenses a
中文: 第十八条外商投资企业在中国境内投资于其他企业，从接受投资的企业取得的利润(股息)，可以不计人本企业应纳税所得额；但其上述投资所发生的费用和损失，不得冲减本企业应纳税所得额。
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