1. Taxable income refers to the items and scope that should be used as the basis for income tax calculation. Profit itself is taxable income. For example, if the business entertainment expenses exceed the accrual standard, profits should be returned and income tax should be paid. Then, the business entertainment expenses that exceed the accrual standard are also taxable income.
2. Taxable services, for example, an intermediary service company whose operating income is taxable services.