assessable income

英 [əˈsɛsəbl ˈɪnkʌm]

美 [əˈsɛsəbl ˈɪnkʌm]

课税所得；应税收入

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。
Section 28 ( 2) provides that any excess of the value of trading stock at the beginning and end of the year shall be included in the assessable income of the taxpayer.
第二款规定凡是年初和年末超过商业原料的价值应计算在本年度的可纳税所得中。
The direction of further perfecting the personal income tax is to enlarge the assessable tax base, carry out the synthetic income tax system and the integral design of the income and assessable income.
进一步完善个人所得税制度的方向是扩大税基、实行综合所得税制度、所得和应纳所得额一体化设计。
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。