This amount varies from person to person and is called an "allowance" . 這個數(shù)目因人而異,叫做“免稅收入額”。
This amount varies from person to person and is called an " allowance " 這個數(shù)目因人而異,叫做“免稅收入額” 。
Article 5 the balance after the tax - free and tax - exempt incomes , each deduction item as well as the permitted remedies for losses of the previous year ( s ) being deducted from an enterprise ' s total income amount of each tax year shall be the taxable income amount 第五條企業(yè)每一納稅年度的收入總額,減除不征稅收入、免稅收入、各項扣除以及允許彌補的以前年度虧損后的余額,為應納稅所得額。