- 更多网络例句与全年所得额相关的网络例句 [注:此内容来源于网络,仅供参考]
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Provided that if the portion of the foreign currency income of the entire year has not been taxed, the taxable income in question shall be computed and converted into Renminbi at the exchange rate quotation on the last day of the tax year.
对全年未纳税的外国货币所得部分,按照年度最后一日的外汇牌价,折合成人民币计算应纳税所得额。
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At the time of final settlement following the end of the year, no recomputation and reconversion need be made in respect of income in a foreign currency for which tax has already been paid on a quarterly basis; only that portion of the foreign currency income of the entire year for which tax has not been paid shall, in respect of the computation of taxable income, be converted into Renminbi according to the exchange rate quotation on the last day of the tax year.
第十五条企业所得为外国货币的,在依照税法第十五条规定分季预缴所得税时,应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额;年度终了后汇算清缴时,对已按季度预缴税款的外国货币所得,不再重新折合计算,只就全年未纳税的外国货币所得部分,按照年度最后一日的外汇牌价,折合成人民币计算应纳税所得额。
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Provided that if the portion of the foreign currency income of the entire year for which tax has not been paid, the taxable income in question shall be computed and converted into Renminbi at the exchange rate quotation on the last day of the tax year.
对全年未纳税的外国货币所得部分,按照年度最后一日的外汇牌价,折合成人民币计算应纳税所得额。
- 更多网络解释与全年所得额相关的网络解释 [注:此内容来源于网络,仅供参考]
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Annual Income:全年所得额
agricultural income 农业收入 | annual income 全年所得额 | assessed income 查定所得额
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subsurface:表面下的, 地下的
radio wire 绞合天线 | subsurface 表面下的, 地下的 | annual income 全年所得额