income tax payable

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

应付未付之营利事业所得税。

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。

The set up of harmonious society which cans not get away from taxation needs trustworthiness in paying tax by law . Income tax payable according to this Law shall be computed in terms of Renminbi ( RMB ) .

和谐社会的构建离不开税收，需要依法诚信纳税。依照本法缴纳的所得税以人民币为计算单位。

SCORE [ special claim on residual equity ] If , upon dissolution of a joint venture , its net assets or remaining property exceed its registered capital , the excess portion shall be regarded as profit on which income tax will be payable in accordance with law .

对剩余财产净值的特别要求权〔合营企业解散时，其资产净额或剩余财产超过注册资本的增值部分视同利润，应依法缴纳所得税。

Income tax : indicating the income tax expenses payable in the current period .

九所得税：指本期应负担之所得税费用。