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1·Taxable year: Gregorian Calendar year in which the income is derived.

纳税年度：填写取得所得的公历年度。

2·In case income is gained monthly or timely, the settlement shall be made within three months after the end of taxable year.

如果分月或分次取得所得的，年度终了后三个月内汇算清缴。

3·The final settlement shall be made and the return filed within three months after the end of each taxable year. Any excess payment shall be refunded and deficiency shall be repaid.

个体工商户年度生产、经营所得应在年度终了后三个月内报送此表，进行汇算清缴，多退少补。

4·The departing company's taxable result is not included in the group's taxable result for the fiscal year of its departure.

离开的公司离开的财政年度的应税营业结果不计入集团的应税营业结果。

5·Taxable individuals are obliged to fill out and submit the return to the local tax authority within 3 months after the end of the tax year, either by themselves or other entrusted prepares.

负有纳税义务的个人，可以由本人或者委托他人于纳税年度终了后3个月以内向主管税务机关报送本表。

6·Article 2 the taxable income of a joint venture shall be the amount remaining from its gross income in a tax year after the costs, expenses and losses have been deducted.

第二条合营企业每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税的所得额。

7·Who is a taxable person and why is the tax year important to them?

谁是应课税的人，为什么是重要的是他们的纳税年度？

8·In a letter to Republican Rep. Tim Huelskamp Tuesday, Buffett revealed that his adjusted gross income last year was $62,855,038 and that his taxable income was $39,814,784.

周二在写给共和党议员的信里，巴菲特透露去年一年他的总收入是62，855，038美元，而应纳税收入为39，814，784美元。

9·Section 28 (1) provides that in ascertaining taxable income the value of trading stock at the beginning and end of the year taken into account.

第一款规定弄清纳税所得，商业原料在年初和年末的价值应予考虑。