Chapter II Taxable Income amount.

第二章应纳税所得额。

Article 5. The amount of various kinds of taxable income shall be computed as follows.

第五条各项应纳税所得额的计算。

From the third of the total income minus the expenses and fees, is your taxable income.

从第三项的总收入中，减去上述的支出及费用，就是你的应课税收入。

Other earnings; the taxable income shall be calculated according to the above two items.

其他所得，参照前两项规定的方法计算应纳税所得额。

The final step in determining tax liability is to apply a schedule of rates to taxable income.

确定应纳税额的最后一步是以应税所得乘以税率表。