Number four: Reduce your taxable income.

减少应纳税额。

Lenders also have to report any interest they receive as taxable income.

出借人还须将他们得到的任何利息都计入应税收入。

Consider taking steps to help reduce your taxable income.

考虑采取措施减少应税额。

The gap between taxable income and book income as reported to shareholders exists for a reason.

应纳税收入和向股东报告的账面收入之间存在差距是有原因的。

Calculating minimum taxes based on book, rather than taxable, income would lead to two perverse outcomes.

根据账面收入（而不是应税收入）计算最低税额将导致两种反常的结果。

After that, taxable income will be subject to just three tax rates-12%, 25% and 35%, it use to be 7%.

此外，应税收入的税率将从原来的7项降至12%、25%和35%3项。

After that, taxable income will be subject to just three tax rates - 12, 25 and 35, it used to be 7.

超过该数额，应纳税收入将分为三档税率-12,25和35，而过去，这一数字是7。

For those years, he had taxable income that was greater than $1.5 million, and he owed money that he did not pay at the time.

在这些年，他的应纳税收入超过 150 万美元，而且他欠了一些钱，但当时没有缴纳。

For children's education, a total of 2,000 yuan will be deducted every month from the taxable income of parents for each child, doubling the present level.

子女教育，每个孩子每月从父母应纳税所得额中扣除共计 2000 元，是现在的两倍。

Starting January 1, the individual taxable income of such parents can be reduced by a total of 1,000 yuan ($157) per month for each baby, said the circular.

通知称，从 1 月 1 日起，这些父母的个人应纳税所得额每月可以为每个婴儿减少 1000 元（157 美元）。

By turning more to debt instead of equity markets for financing, for instance, they could increase their interest expenses, which would eat into both their book and taxable incomes.

例如，更多地转向债券市场而不是股票市场融资，可能会增加利息支出，这将侵蚀它们的账面收入和应税收入。

But others have found that this adjustment in taxable income is driven largely by people altering when and how they take their income in order to minimise their tax burden.

但是，还有一些经济学家认为，对应税收入的调整主要是应富人的需求--他们通过调整获取收入的时间与方式，使赋税达到最低。

On the basis of preferential policies already in force, we will halve the income tax of micro and small enterprises and self-employed individuals on annual taxable income below one million yuan.

对小微企业和个体工商户年应纳税所得额不到100万元的部分，在现行优惠政策基础上，再减半征收所得税。

Actually, if you check under charitable donations, you'll notice that the money we made at the garage sale did not count as taxable income because we donated it to the church.

其实如果你看看慈善捐款那一栏，你会发现我们车库拍卖的收入不能被算作应税所得，因为我们把所得全捐给教会了。

For those who have the elderly to take care of, a sum of 3,000 yuan per month will now be deducted from their taxable income if he or she is an only-child.

对于那些需要照顾老年人的人，如果他或她是独生子女，每月将从他们的应纳税所得额中扣除 3000 元。

Starting January 1, 2023, the individual taxable income of parents rearing children under 3 years old will be reduced by 2,000 yuan (US$278.5) per month for each child, up from the current 1,000 yuan deduction, the circular stated.

通知称，从 2023 年 1 月 1 日起，抚养 3 岁以下婴幼儿的父母的个人应纳税所得额将从目前的 1000 元扣除额增加到每个孩子每月 2000 元（278.5 美元）。

Details are murky but a state official in southern India had allegedly got around tax rules by directing money through a shell company and declaring the proceeds to be investment, not taxable income.

细节尚不清楚，但据称印度南部的一名州官员通过一家空壳公司引导资金并宣布收益为投资而非应税收入，从而绕过了税收规定。

For instance, there was a big fall in taxable income after tax rates rose in 1993; but most of this seems to have come from a few rich people hurrying to cash in their stock options before taxes rose.

举例来说，1993年税率上升后，应税收入大幅下降；这很大程度上是因为一些富人此前赶着在税率调高前兑现股票期权。