assessable income

The focus of income tax accounting research is an accounting dealing issue of what influence caused by the differences between accounting profit before tax and assessable income gives to the tax payment.

所得税会计研究的核心是税前会计利润与应税所得之间的差异对纳税影响额的会计处理问题。

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Hence, if the relevant income forms part of its profits assessable to profits tax, it will be exempted from property tax.

若有关租金收入是属于该法团利润的一部分，而该项利润须课利得税，便可豁免物业税。

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Tax payment is limited to a maximum of the standard total assessable income before allowances.

应缴税款将不超过以标准税率计算扣除免税额前之总收入.

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Tax payment is limited to a maximum of the standard rate on the total assessable income before allowances.

应缴税款将不超过以标准税率计算扣除免税额前之总收入。

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He is married and Mrs a received rental income from a let property of which the net assessable value was50000.

他已婚而甲太太从物业租金所得入息的应评税净值为50000。

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