推计 vs 帐簿申报费用率计算机 — 税负比较
比较标准费用率（推计）和实际费用（帐簿）哪种方式降低应税所得更多。
Estimated vs Bookkeeping Expense Comparison
Compare taxable income under estimated (standard) expense ratio vs actual bookkeeping.
e.g. Restaurant ~85%, Freelancer ~60%
* Lower taxable income means less tax. Actual tax calculation requires additional steps.