收入总额

• Where personal assessment is applicable , an individual is liable to tax if the aggregate of the individual s and , if appropriate , the spouse s incomeprofits from employment , property letting and business exceeds the individual sthe couple s total allowances and allowable deductions
  若你和配偶(如适用的话)选择个人入息课税，而你们得自受雇、出租物业及经营业务的收入总额超过你们可享有的免税额和扣减，你们便须课税。
• Under the business registration ordinance , a small business with sales or receipts below a specified limit 10 , 000 for a business mainly deriving profits from the sale of services or 30 , 000 for other businesses could apply for exemption from payment of the fee and levy
  根据《商业登记条例》的规定，销售或收入总额不超过规定限额（主要凭提供服务以赚取利润的业务： 10 , 000元；其他业务： 30 , 000元）的小型业务可申请豁免缴交登记费和徵费。
• Under the business registration ordinance , a small business with average monthly sales or receipts below a specified limit 10 , 000 for a business mainly deriving profits from the sale of services or 30 , 000 for other businesses could apply for exemption from payment of the fee and levy
  根据《商业登记条例》的规定，每月平均销售或收入总额不超过规定限额(主要凭提供服务以赚取利润的业务： 10 , 000元；其他业务： 30 , 000元)的小型业务可申请豁免缴交登记费和征费。
• Article 18 . for the purposes of item ( 3 ) of the first paragraph of article 6 of the tax law , the term " the gross income in a tax year " shall mean the share of the operating profit or the income of a wage or salary nature derived by the taxpayer according to the contract for the contracted or leased operation and the term " deduction of necessary expenses " shall mean a monthly deduction of rmb 800
  第十八条税法第六条第一款第三项所说的每一纳税年度的收入总额，是指纳税义务人按照承包经营、承租经营合同规定人分的经营利润和工资、薪金性质的所得；所说的减除必要费用，是指按月减除800元。
• A furious row has erupted over the news that a council street and traffic lights engineer received 91 , 000 pounds for 2005 2006 including overtime bonuses - even though he was off sick . the average pay in britain is about 23 , 000 pounds a year . birmingham city council ' s alan rudge said he intended to stamp out the practice of workers getting bloated pay packets
  伯明翰市媒体最近披露的一则消息在该市社会各界引起了激烈的争论，受雇于伯明翰市议会的一名专门负责路灯及交通信号灯维护工作的技师在2005到2006财政年度内的收入总额达到了9 . 1万镑，更让大家感到离谱的是，即使此人因病没来上班却也能照样拿到加班补贴。
• It is my hope that the government , when reviewing its revenue , would not rely too heavily on land sales and other land related revenue . statistical evidence shows that receipts from land sales , land premium , stamp duty , rates , and government rents already constitute a large proportion of the total government revenue
  本人期望政府在检讨收入部份的时候，要注意不能过份依赖卖地及与土地有关的收入。根据统计数字，政府在卖地、补地价、印花税、差饷和地税等方面的收入总额，占了整体收入过半的比例。
• Article 4 for enterprises with foreign investment or organizations or sites dealing in production or business operation set up within the territory of china by foreign enterprises , their taxable income amount shall be the remaining amount by deducting the costs , expenses and losses from their gross income in one tax year
  第四条外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所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。
• The implementation regulations provide that the reduction in taxable income is 10 % , given that the main materials for the products should come from the prescribed resources under the " catalog for the preferential tax treatment on the integrated utilization of resources " and that the products should meet the industry standards and do not fall under the restricted and prohibited categories
  实施条例据此明确，企业以《资源综合利用企业所得税优惠目录》规定的资源作为主要原材料并符合规定比例，生产国家非限制和禁止并符合国家和行业相关标准的产品取得的收入，减按90计入收入总额。
• Article 13 an enterprise shall ascertain the total revenue from the providing of labor services in accordance with the received or to - be - received price of the party that receives the labor services as stipulated in the contract or agreement , unless the received or to - be - received price as stipulated in the contract or agreement is unfair
  第十三条企业应当按照从接受劳务方已收或应收的合同或协议价款确定提供劳务收入总额，但已收或应收的合同或协议价款不公允的除外。