... 计算所得税时股息不予计列 dividend exclusion for income tax 计算应纳税所得额 computing taxable income 计征税项 charge to taxation ...
双语例句
1
第十条在计算应纳税所得额时,下列支出不得扣除。
Article 10 When calculating the taxable income amount, none of the following expenditures may be deducted.
2
其他所得,参照前两项规定的方法计算应纳税所得额。
As regards other incomes, the taxable income amount shall be calculated according to the approaches as mentioned in the preceding two items by analogy.
3
其他所得,参照前两项规定的方法计算应纳税所得额。
Other earnings; the taxable income shall be calculated according to the above two items.