求翻译··英语会计书上的!•Profits made in sole trader businesses are regarded as their owners by the tax authorities and are subject to income tax. 什么意思啊!their owner‘s

求翻译··英语会计书上的!
•Profits made in sole trader businesses are regarded as their owners by the tax authorities and are subject to income tax. 什么意思啊!
their owner‘s

个体经营者或独资经营企业取得的利润,税务机关视作经营者所得,属于所得税的征税对象.