【经】 已赚得收益

八、外籍个人取得的所得为外币的如何计算税款？

（一）国家对集体企业的投资及其收益形成的所有者权益。

net income before extraordinary items【会计】

income from continuing operations

pretax / after-tax income

gray income

federal tax credit against state income【税收】

departmental income statement【会计】;divisional income statement【会计】

exempt from filing annual income tax returns【税收】

earning(s) statement【会计】;income statement【会计】;statement of income【会计】