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The amount of gain reportable and subject to tax.
值得申报的应纳税收益总额。
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Under the current schedular tax system, the income generated at different times shall not offset each other, that is to say, all income shall be taxed, and no tax is imposed if no income is generated.
由于国家目前对股票转让所得暂不征收个人所得税,国家税务总局在研究股票转让所得的申报时考虑到:个人在一个纳税年度内可能频繁发生多次股票交易,要求其逐次记载股票转让所得,无疑将增大个人自行纳税申报难度;同时考虑到在一个纳税年度内股票交易盈亏具有不确定性,所以,在明确股票转让所得申报口径时规定,一个纳税年度内股票转让所得与亏损盈亏相抵后的结果为正数的,应统计在12万元之内;考虑到一些纳税人的其他应税所得项目已经超过12万元,本身已属于高收入群体,对于一些高收入者的股票转让盈亏相抵结果为负数的,为避免炒股的"负盈余"对已超过12万元的其他各项所得的冲抵,加强税源监控,我们规定"负盈余"按"零"申报。
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Verification reveals that the representative office which engaged in the work of understanding the market situation, providing materials on market conditions as well as business liaison, consultancy and service activities for its general organization and did not have business income and was exempt from enterprise income tax, therefore no detailed book account was established to clearly indicate the representative's wage and salary.
但由于该个人是该外国公司驻华机构任职人员,其工资薪金应由该机构负担,根据通知第二条的规定,虽然该个人工资薪金没有在该机构帐簿中列明,但应视为由该机构负担了其工资、薪金,应视就其在华工作60天期间的工资、薪金所得,按月依照税法规定的期限申报缴纳个人所得税,在境外工作期间的工资,薪金所得,不需在我国申报缴纳个人所得税。
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Should the actual value of the goods per package or freight unit exceed the declared value stated in the aforesaid agreement , the carrier ' s liability , if any , shall not exceed the declared value , and any partial loss or damage shall be adjusted prorata on the basis of such declared value.
如果每件或每一计算单位的货物实际价值超过上述协议中所载的申报价值,承运人所负的责任,如果有,也应不超过该申报的价值;如有局部灭失或损坏,应根据原协议中所载的申报价值按比例计算。
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A: As is stipulated in Article 63 of the Law on the Administration of Tax Collection, tax evasion means that a taxpayer forges, alters, conceals or, without authorization, destroys accounting books or vouchers for the accounts, or overstates expenses or omits or understates incomes in the accounting books, or, after being notified by the tax authorities to make tax declaration, refuses to do so or makes false tax declaration, or fails to pay or underpays the amount of tax payable.
答:根据税收征管法第六十三条的规定,纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证,或者在帐簿上多列支出或者不列、少列收入,或者经税务机关通知申报而拒不申报或者进行虚假的申报,不缴或者少缴应纳税款的,是偷税。
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"""Evasion of tax"" means that a taxpayer fails to pay or underpays the amount of tax payable through the adoption of the means of forging, revising, concealing or destroying without authorization accounting books or supporting vouchers for the accounts, or of over stating expenses or not stating or under stating income in accounting books, or of filing fraudulent tax returns."
纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证,在帐簿上多列支出或者不列、少列收入,或者进行虚假的纳税申报的手段,不缴或者少缴应纳税款的,是偷税。
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"""Evasion of tax"" means that a taxpayer fails to pay or underpays the amount of tax payable through the adoption of the means of forging, revising, concealing or destroying without authorization accounting books or supporting vouchers for the accounts, or of overstating expenses or not stating or understating income in accounting books, or of filing fraudulent tax returns."
纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证,在帐簿上多列支出或者不列、少列收入,或者进行虚假的纳税申报的手段,不缴或者少缴应纳税款的,是偷税。
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Tax evasion means that a taxpayer fails to pay or underpays the amount of tax payable by means of forging, altering, concealing, destroying without authorization accounting books, supporting vouchers for the accounts, by overstating expenses or not stating or understating income in accounting books, non-filing returns or filing false returns after notified by the tax department to report.
四、纳税人伪造、变造、隐匿、擅自销毁帐簿、记帐凭证,或者在帐簿上多列支出或者不列、少列收入,或者经税务机关通知申报而拒不申报或者进行虚假的纳税申报,不缴或者少缴应纳税款的,是偷税。
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Matrix applications shall be made at the Application of Tax Rebate Window in the services hall of the County State Taxation Bureau within the stipulated term with computer applications made.
在电子申报后,应在规定的期限内在县国税局申报大厅退税申报窗口进行纸质申报。
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Certainly, vectors for calculated positions, velocities and accelerations should also be declared twice.
当然,对于计算的位置,速度和加速度矢量也应申报两次。
- 更多网络解释与应申报的相关的网络解释 [注:此内容来源于网络,仅供参考]
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arrival notice:到货通知
进口商接到承运人或其代理人发出的>(Arrival Notice)后,就可以着手安排进口通关手续. 首先进口商应注意进口货物的申报时间和地点,如果进口商没有能够在规定时间内向海关申报货物,海关要对其征收滞报金. 如果货物抵港后三个月内没有申报,
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packing charges:包装费
所以申报日期应为2002.03.01,2002年2月没有29号. H项. 该货物为一般进口贸易,对应征免性质应为"一般征税". M项. 分析本栏的杂费. 该案的杂费应包括折扣(Discount),还有包装费(Packing charges)两项,故杂费栏应填为"502/2711.465/3".
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declamatory:雄辩家式的
declamation 雄辨 | declamatory 雄辩家式的 | declarable 应申报的
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declarant:声明者
declarable 应申报的 | declarant 声明者 | declaration 宣布
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tax payer:纳税人
(四)健全、规范纳税(pay taxes)申报(report to higher body declare)制度、为纳税人(tax payer)服务. 2.应在税务机关(tax bureau)建立起优质、快捷的办税服务场所,以集中、公开的形式的每个纳税人提供及时、准确的服务,创造良好的纳税申报环境. (八)尝试所得税(Income tax)为主体的税制模式(九)积极稳妥地推进税务代理(tax
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Income tax return:所得税表
第三、收到普通股利的纳税个人(Individual)应按综合所得(Gross Income)申报所得税表(Income Tax Return);第四、收到资本利得分派的纳税个人虽按综合所得申报所得税表,
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declarable:应申报的
declamatory 雄辩家式的 | declarable 应申报的 | declarant 声明者
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declarable:应申报的 (形)
declamatory 演说口吻的, 朗读式的, 雄辩家式的 (形) | declarable 应申报的 (形) | declarant 申报者, 申请归化美国者 (名)
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Mergers:兼并
美国<<克莱顿法>>、HSR法及其实施细则规定的并购(acquisitions)包括要约收购(Tender offers)、兼并(Mergers)和合并(consolidations),达到申报门槛的并购应向反托拉斯主管机关进行申报,接受审查.
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consolidations:合并
美国<<克莱顿法>>、HSR法及其实施细则规定的并购(acquisitions)包括要约收购(Tender offers)、兼并(Mergers)和合并(consolidations),达到申报门槛的并购应向反托拉斯主管机关进行申报,接受审查.