assessable to tax

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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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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Estimated additional assessable profit Notice of Intention to Assess Additional Tax

估计的补加应评税利润

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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；

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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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