小贴士｜企业所得税中“傻傻分不清”的名词

Group 1 - The article discusses the differences between commonly confused tax-related terms in corporate income tax, such as taxable income and tax payable [5][6] - Taxable income is defined as the total revenue of a corporation for each tax year, minus non-taxable income, exempt income, various deductions, and allowable carryforward losses from previous years [5][8] - Tax payable is calculated as taxable income multiplied by the applicable tax rate, minus any tax reductions and credits [6][8] Group 2 - The article differentiates between exempt income and non-taxable income, with exempt income including government bond interest and certain dividends from qualified resident enterprises [8][9] - Non-taxable income includes government allocations, administrative fees, and other income specified by the State Council [9][10] Group 3 - The article clarifies the distinction between fiscal allocations and fiscal funds, where fiscal allocations refer to funds provided by the government to budget-managed organizations [10] - Fiscal funds encompass various types of financial support from the government, including subsidies and tax reductions, but do not include export tax rebates [10][11]