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1.Article 22 The payable tax amount shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as prescribed in the present Law.
第二十二条企业的应纳税所得额乘以适用税率，减除依照本法关于税收优惠的规定减免和抵免的税额后的余额，为应纳税额。收藏指正
2.At the time of transaction, the accounting profits will not be affected, nor will the taxable amount (or the deductible loss) be affected.
（二）交易发生时既不影响会计利润也不影响应纳税所得额（或可抵扣亏损）。收藏指正
3.If such payment or receipt of costs or fees is not made in the same way as that for business transactions among independent enterprises for the purpose of reducing its taxable income amount, the tax authority has the power to make necessary adjustment.
不按照独立企业之间的业务往来收取或者支付价款、费用，而减少其应纳税的所得额的，税务机关有权进行合理调整。收藏指正
4.It is likely to acquire any amount of taxable income tax that may be used for making up the deductible temporary differences.
（二）未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额。收藏指正
5.Article 25 The tax return or report on tax withheld or collected and handed over on behalf of others which is lodged by a taxpayer or tax withholding agent accordingly shall include the following main content: tax category, taxable items, taxable projects or projects on which tax shouldbe withheld and paid over or collected and paid over applicable tax rate or tax amount per unit, basis for tax calculations, deductible items and standards, amount of tax payable or the amount of tax due to be withheld or collected and paid over and the applicable tax period.
第二十五条纳税人、扣缴义务人的纳税申报或者代扣代缴、代收代缴税款报告表的主要内容包括：税种、税目，应纳税项目或者应代扣代缴、代收代缴税款项目，适用税率或者单位税额，计税依据，扣除项目及标准，应纳税额或者应代扣代缴、代收代缴税额，税款所属期限等。收藏指正
6.The medical insurance premium of the employee is paid at 10% of the sum of taxable salary base of all members of the company, with 9% for the payment of the basic medical insurance premium and 1% for the payment of large amount of mutual medical fund.
第三条公司按全部职工缴费工资基数之和的10%用于职工医疗保险费，其中9%缴纳基本医疗保险费，1%缴纳大额医疗互助资金。收藏指正
7.Article 25 Enterprises engaged in such businesses as credit and leasing operations may, on the basis of actual requirements and following approval by the local tax authorities of a report thereon, provide year-by-year bad debt provisions, the amount of which shall not exceed 3% of the amount of the year-end loan balances (not including inter-bank loans) or the amount of accounts receivable, bills receivable and other such receivables, to be deducted from taxable income of that year.
第二十五条从事信贷、租赁等业务的企业，可以根据实际需要，报经当地税务机关批准，逐年按年末放款余额(不包括银行间拆借)，或者年末应收账款、应收票据等应收款项的余额，计提不超过百分之三的坏账准备，从该年度应纳税所得额中扣除。收藏指正
8.Article 15 As for any deductible loss or tax deduction that can be carried forward to the next year, the corresponding deferred income tax assets shall be determined to the extent that the amount of future taxable income to be offset by the deductible loss or tax deduction to be likely obtained.
第十五条企业对于能够结转以后年度的可抵扣亏损和税款抵减，应当以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限，确认相应的递延所得税资产。收藏指正
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