Company income tax payable calculation

应纳企业所得税额的计算

Corporations pay income tax and must account for the income tax expense and income tax payable.

公司必须交纳所得税,核算所得税费用和应缴所得税.

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。

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

应付未付之营利事业所得税。

Article 7 Income tax paid to foreign tax authorities by the taxpayer on income derived from sources outside China shall be allowed as credit against the amount of income tax payable.

第七条纳税义务人从中国境外取得的所得，准予其在应纳税额中扣除已在境外缴纳的个人所得税税额。

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。