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所得税准备金
1、steeply graduated income tax───陡度累进所得税
2、income tax return───[税收]所得税申报表
3、imputed income tax───估算所得税
4、income tax payable───[税收]应付所得税
5、graduated income tax───分级所得税；累进所得税
6、tax income───税收；[财]征收所得税
7、income tax returns───所得税申报表
8、earned income tax credit───获得所得税减免额（earned是earn的过去式和过去分词）
9、reserve───v.预订（座位等）；储备；拥有（某种权利）；留出（一部分稍后使用）；用于（特定场合）；暂不作（判断或决定）；把……专门留给；弥撒后保留部分圣餐；n.(Reserve)（挪、美、法、俄、墨）勒塞尔夫（人名）；n.储备（量）；自然保护区；居住地；预备队；预备役部队；缄默；保留意见；储备金；（拍卖中的）底价；（印染中的）防染本SeQu
1、Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as Reserve Funds of Capital Surplus.───捐赠实物资产业务和资产评估增值业务时，应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税，暂计资本公积准备项目。
2、This paper focuses on the analysis of the discrepancy between the computation of permanent assets devaluation reserve and tax law, aiming at guiding enterprises to compute income tax correctly.───本文就固定资产计提减值准备同税法间的差异进行分析，旨在指导企业如何正确核算所得税。