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1·Income tax payable of the business which has not yet been paid.

应付未付之营利事业所得税。

2·Income tax payable according to this Law shall be computed in terms of Renminbi (RMB).

依照本法缴纳的所得税以人民币为计算单位。

3·Income tax shall be the actual amount of income tax payable in Renminbi during the year.

所得税项目，以全年实际应交所得税的人民币金额反映。

4·Article 21 Income tax payable according to this Law shall be computed in terms of Renminbi (RMB).

第二十一条依照本法缴纳的所得税以人民币为计算单位。

5·Different approach leads to different cost, therefore it will influence the amount of income tax payable.

不同会计处理方法的选择对各期的成本费用都产生影响，进而影响应交所得税的数额。

6·In case the taxpayer fails to do so, the tax organ may recover the payable tax of the enterprise from its other income items within the territory of China which ought to be paid by the payer.

纳税人未依法缴纳的，税务机关可以从该纳税人在中国境内其他收入项目的支付人应付的款项中，追缴该纳税人的应纳税款。

7·Tax credit in income taxes can be directly deducted from the payable tax amount.

税额减免是在缴纳所得税时可以直接从应交税款中扣除的数额。

8·Income tax is payable on net liquidation profit, if any, in accordance with the tax laws.

清算终了，如果为清算净收益，应当依照税法规定缴纳所得税。

9·Enterprise should combine with tax payable method, deferred method and debt method to treat, then can reflect influence between income tax upon enterprise finance.

企业应将应付税款法、纳税影响法密切结合起来，实行“合三为一”的所得税会计综合处理方法，全面地反映所得税对企业财务的影响。

10·The new standards eliminated the payable tax method and tax-effect-accounting method (deferral method and income statement liability method), and required adopting balance sheet liability method.

新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。