应纳税的收入
Countries differ greatly in determining taxable earnings.
各国对哪些收入应纳税的决定差别很大.
Therefore, they usually have the incentives to manipulate non-taxable earnings to avoid the tax obligation of earnings management.
为了摆脱该困境,公司有动机通过操纵非应税项目损益,以规避盈余管理的所得税成本。
The intermediaries then resell the grains at higher prices, allowing exporters to declare diminished taxable earnings.
中间商然后再以高价转售这批粮食,这样一来, 出口商上报的纳税收入就有水分了.
Taxable income isn't limited to cash earnings only.
纳税可是不仅限于现金收入的啊.
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