个税的应纳税所得额到底该怎么算

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select * from tbl_Articles WHERE ArticleID=1784560 LIMIT 0,1
select * from tbl_Articles_data WHERE ArticleID=1784560 LIMIT 0,1
select * from tbl_Articles_sphinx where id=1784560 LIMIT 0,1
SELECT ArticleID,Title FROM tbl_Articles WHERE ArticleID IN(1074712,1118699,1096793,1117189,1048110,1078735,1076209,1083100,1042658,1117968,1057447,1090835,1107789,1102282,1088549,1097085,1085995,1103851,1049510,1067049,1056160,1093923,1090541,1054934,1119642,1086122,1111722,1109372,1098893,1090260) ORDER BY field (ArticleID,1074712,1118699,1096793,1117189,1048110,1078735,1076209,1083100,1042658,1117968,1057447,1090835,1107789,1102282,1088549,1097085,1085995,1103851,1049510,1067049,1056160,1093923,1090541,1054934,1119642,1086122,1111722,1109372,1098893,1090260)