什么是经营税后收入：中英双语解读

中文：

经营税后收入是指在经营活动中所获得的收入，经过缴纳相应的税款后，剩余的净收入。简单来说，它就是在扣除各种税费后，企业或个人从经营活动中实际获得的收入。

经营税后收入的计算涉及多个方面，包括营业收入、成本、费用以及税款的扣除。首先，营业收入是指企业在销售商品或提供服务过程中获得的收入。其次，成本是指为生产或销售商品、提供服务而发生的直接费用，如原材料费、人工费等。此外，费用则包括企业在日常经营中发生的各种间接费用，如管理费用、销售费用等。在计算经营税后收入时，需要将这些成本和费用从营业收入中扣除。

最后，税款扣除是指在计算经营收入后，按照国家税收法规的规定，企业应缴纳的各类税款，如所得税、增值税等。这些税款会从经营收入中扣除，最终得到的即为经营税后收入。

经营税后收入是企业或个人经营活动的最终成果体现，也是评估其经营效益的重要指标。通过合理控制成本、提高营业收入、降低税负等方式，可以增加经营税后收入，提升企业或个人的经济效益。

英文：

Operating income after tax refers to the income obtained from business activities, after deducting the corresponding taxes, leaving the net income. In simple terms, it is the actual income received by a business or individual from its operating activities after deducting various taxes and fees.

The calculation of operating income after tax involves multiple aspects, including operating revenue, costs, expenses, and tax deductions. Firstly, operating revenue refers to the income obtained by a business in the process of selling goods or providing services. Secondly, costs refer to the direct expenses incurred for the production or sale of goods and the provision of services, such as raw material costs, labor costs, etc. In addition, expenses include various indirect expenses incurred by a business in its daily operations, such as management expenses, selling expenses, etc. When calculating operating income after tax, these costs and expenses need to be deducted from the operating revenue.

Finally, tax deductions refer to the various types of taxes that a business should pay in accordance with national tax regulations after calculating its operating income, such as income tax, value-added tax, etc. These taxes will be deducted from the operating income, and the final result is the operating income after tax.

Operating income after tax is the ultimate outcome of a business or individual's operating activities and an important indicator for assessing its operating efficiency. By reasonably controlling costs, increasing operating revenue, reducing tax burden, etc., it is possible to increase operating income after tax and enhance the economic benefits of the business or individual.