1.
Net non-operating income is the balance of non-operating income which have no direct relevance with the production and operation of an enterprise after deducting non-operating expenses.
营业外收支净额是指与企业生产经营没有直接关系的各种营业外收入减营业外支出后的余额。
2.
Taxable income = Net business income + non-business income - non-business expenditure
应纳税所得额＝业务收入净额＋营业外收入＿营业外支出
3.
Taxable income = Profit of sales + profit from other operations + non-business income - non-business expenditure
应纳税所得额＝销货利润＋其它业务利润＋营业外收入＿营业外支出
4.
Provisions of the State Council Concerning the Issue of Balance of Income and Expenditure in Foreign Exchange of Chinese-foreign Equity Joint Ventures
国务院关于中外合资经营企业外汇收支平衡问题的规定
5.
non-operating income and expense accounts
营业外收益及费用帐户
6.
Article 75 A joint venture shall in general maintain a balance between its foreign exchange receipts and expenditures.
第七十五条 合营企业的外汇收支一般应保持平衡。
7.
marginal activity
收支勉强平衡的营业活动
8.
Enterprises with foreign capital shall manage to balance their own foreign exchange receipts and payments.
外资企业应当自行解决外汇收支平衡。
9.
A joint venture shall at least balance its foreign exchange receipt and payment.
合资企业的外汇收支至少应保持平衡。
10.
Total Legal Spending as a Percentage of Company Revenue
法律开支总额占公司营业收入的百分比
11.
off-budget (extra-budgetary) expenditure(revenue)
预算外支出(收入)
12.
The proceeds from technology transfer by a foreign invested enterprise will be exempted from business tax.
外商投资企业取得的技术转让收入免征营业税。
13.
Whenever necessary, an equity joint venture may set up affiliated agencies outside China.
合营企业需要时可在中国境外设立分支机构。
14.
Also, interest paid on bonds is a tax deductible business expense for the corporation.
另外，债券的利息属于公司的营业开支，可以减税。
15.
Make Full Use of the Foreign Exchange Policy and Support the Development of Private Enterprises in Fuxin;
充分发挥外汇政策作用支持阜新民营企业发展
16.
operating coefficient
运营系数（运营支出与运营收入之比）
17.
A Study on Tax Policies Promoting Private Enterprises to Invest Abroad;
鼓励我国民营企业境外投资的税收政策研究
18.
Game Analysis for Tax Distribution of Architectural Enterprises Operating out of Registered Region;
建筑企业外出经营税收分配制度的博弈思考