查询词典 accrued income

Expense incurred but not yet paid, including accrued payroll, accrued rent payable, accrued interest payable, accrued VAT payable, accrued taxes payable-other and other accrued expense payable.

凡已发生而尚未支付之各项应付费用，包括应付薪工N租金N利息N营业税N应付其他税捐及其他应付费用等皆属之。

This, the Guangzhou land tax department yesterday Xinhua News Agency correspondent in an interview that "the interest of savings deposits from individual income tax charge of the implementation" of the provisions of the savings deposit interest income only from a personal bank the State Council Industry Regulatory approval of the commercial banks, urban credit cooperatives and rural credit cooperatives, and other public deposits of financial institutions to obtain the savings deposit interest income, excluding securities companies paid to individual shareholders account for income funds, so the individual shareholders Capital account interest income levy personal income tax, does not apply "on the revisedthe decision" shall not be reduced 5% rate of taxation of personal income tax, should be "the People's Republic of individuals Income Tax Law,"the relevant provisions of Article III, 20% tax rate levied in accordance with the" interest, dividends, dividend income "personal income tax.

对此，广州地税部门昨日新华社记者在一次采访中，从个人收入的对储蓄存款利息所得的规定，执行"税务费用"的储蓄存款的利息只从个人银行，国务院业监管的批准商业银行，城市信用合作社，农村信用合作社，金融机构和其他公众存款，以获取储蓄存款利息所得，不包括企业支付给个人股东的证券资金帐户的收入，所以个人股东资本帐户的利息所得征收个人所得税，不适用"关于修改的决定"，不得减少5条个人所得税的征税％的速度，应该是"中华人民共和国个人所得税法"第三条，20％的税率征收的有关规定，按照"利息，股息，红利所得"个人所得税。

Survey shows that the real estate industry is a major means of tax evasion: individual real estate enterprises to take advantage of off-the-books, accounting, false invoices for the apparent increase of tax evasion; part of the real estate business to avoid tax regulation, does not accurately pre - pay corporate income taxes; own Jian'an inflated costs, the cost ratio does not follow the principle of carry-over, corporate profits as the year in advance the size of carry-over costs, man-made regulation of profits, corporate income tax evasion; together to build the party issuing false invoices, the expansion of another party development costs, the transfer of profits, corporate income tax evasion; advance purchase transactions shall be pegged not to declare their taxable accounts, low-priced sale of product development, drilling policies do not take advantage of value-added tax timely clearing of land; sales garage, storage room through the non-Non-invoiced transfer income, tax evasion related taxes; way to reduce the recording of non-existent staff made售房sales royalty income, personal income tax evasion; with branches or associated enterprises business is not a normal transaction between independent enterprises, and through cross-cutting shared billing or concealed operating items, operating income to conceal tax evasion; bank into the personal housing mortgage loans credited to the "short-term borrowing" subjects, the transfer of income, tax evasion business tax, land value-added tax and enterprise income tax; will develop products for their own use, foreign donations, to cover the debt in exchange for non-monetary assets are not regarded as sales in accordance with the regulations and carry-over income, tax evasion related taxes.

调查显示，房地产业是一个重要的手段逃税：个别房地产企业利用账外账，会计，假发票的情况明显增加逃税；部分房地产业务，以避免税收调节，并没有准确地预先-支付公司所得税；夸大自己的建安成本，费用率并不遵循结转，企业利润为提前一年规模结转成本，人为调节利润，逃避企业所得税；共同建设党的虚开发票，扩大另一方开发成本，转移利润，逃避企业所得税；预购交易应盯住不申报应纳税帐户，低价销售的产品开发，钻政策不利用增值税及时交换土地；销售车库，储藏室通过非非发票转让收入，偷税漏税有关的税收；方式，以减少该记录不存在的工作人员取得售房销售版税收入，逃避个人所得税；与分支机构或关联企业的业务不是一个正常的独立企业之间的交易，并通过交叉共享帐单或隐瞒经营项目，隐瞒经营收入逃税；银行的个人住房按揭贷款记入"短期借款"科目，转移收入，偷税漏税营业税，土地增值税和企业所得税；将开发的产品供自己使用，外国捐款，用于支付债务，以换取非货币性资产不视为销售依照条例和结转收入，偷税漏税有关的税收。房价上涨后，股市下跌

To pay income tax return for the year, Chongjian income tax expenses, net profit increase For income tax Xianzheng back to enjoy the preferential policies for listed companies, according to the Ministry of Finance, on a cash basis return of income tax system, it was received directly Chongjian income tax expense, to their total profits of listed companies Provision income tax, paid when Provision of more than income tax, then, should be returned for refund of income tax and pay some more, will be Chongjian income tax rebate of the amount for little or negative, inflated profits.

七、多交所得税，年度内申请退回，冲减所得税费用，增加净利润对于一些享受所得税先征后退优惠政策的上市公司，根据财政部的规定，对返还所得税采用收付实现制，收到时直接冲减所得税费用，上市公司先按利润总额计提所得税，而交纳时超过了计提的所得税，然后申请退回应返还的所得税和多交纳的部分，将退回部分予以冲减所得税费用数额很少，甚至出现负数，虚增盈利。

Now the structure has several fundamental characteristics as follows, the disparity of income within basic stratum appears remarkably widen, not only takes among different trades, but also between leaders and the be-managed; the disparity of income between white-collar and blue-collar tends to reasonable in balance; although the disparity of labors' income in different proprietorship takes on some widening, evidence in the mass is not obvious, except labors' income in collective enterprise is relatively low; owing to "non-position income" of partial labors having an increasing proportional to "position income", the disparity of real income grows more serious; peasants having moved into city locate in the lowest class of urban income structure; polarization between the have and the have-not just comes, and so on.

当前城市居民的收入分配结构体现如下几个基本特点，即计划经济时期的基本社会阶层内部的收入分配差距显著扩大，不仅表现在不同行业之间，而且更表现为管理层与被管理层之间的收入分配差距显著扩大；脑力劳动者与体力劳动者之间的收入分配差距总体上趋向正常、合理；不同所有制职工之间的收入分配差距虽有所扩大，但除集体单位职工收入水平相对较低外，总体意义上并不明显；部分职工"非岗位收入"占"岗位收入"的比重增大，城市居民之间实际的收入分配差距更大；进城农民总体而言在城市居民收入分配结构中处于最低层；整体意义上城市居民的收入差距明显，贫富分化的格局初现。

By approval of the State Council, Ministry of Finance, the State Administration of Taxation decided in October 2008 9 onwards, the securities market of individual investors access to securities transactions settlement funds interest income, interest income, mutatis mutandis, savings deposits, the waiver of personal income tax levy, or the securities market of individual investors in securities transactions settlement funds in October 2008 after 9 (including the October 9) accrued interest income, personal income tax levy waiver.

由国务院，财政部批准，国家税务总局决定在10月2008年9起，个人投资者提供证券交易结算资金的利息收入，利息收入，比照储蓄存款，个人所得税的征收，或在证券交易结算资金个人投资者的证券市场在10月放弃证券市场2008年后，9（包括10月9日）的应计利息的收入，征收个人所得税豁免。

But up to now, the accrued methods of reserve for bad loans in commercial banks both at home and abroad all should be accrued according to certain percentage of loan balance and the accrued methods of reserve for bad debts are not precisely linked with expected losses of risk assets in commercial banks.

但是，到目前为止，国内外商业银行呆帐准备金的提取方法都是按贷款余额的一定比例提取，没有与商业银行风险资产的预期损失精确挂钩。

The following income of Enterprises shall be tax-exempted income(1) income from interests on government bonds;(2) income from equity investment income such as dividend and bonus between qualified resident enterprises;(3) income from equity investment such as dividend and bonus obtained from resident enterprises by non-resident enterprises that have set up institutions or establishments in China with an actual relationship with such institutions or establishments;(4) income of qualified non-profit organizations.

企业的下列收入为免税收入：(1)国债利息收入；(2)符合条件的居民企业之间的股息、红利等权益性投资收益；(3)在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益；(4)符合条件的非营利组织的收入。

The results show that:(1) In the low income college students to solve the problem of the way the scores were significantly lower than those of non- low income students ,and in the self-condemned was significantly higher than that of the non-low income students; low income college student s in the SCL-90 body, forced, interpersonal sensitivity, depression, anxiety, hostility, paranoia, psychosis, and so on eight the factor scores were significantly higher than the non- low income college students, the low income college students in general mental health level was significantly lower than the non-low income students.

研究结果表明：(1)贫困大学生在应对方式的解决问题因子上得分显著低于非贫困大学生，在自责因子上显著高于非贫困大学生；贫困大学生在SCL-90的躯体化、强迫、人际关系敏感度、抑郁、焦虑、敌对、偏执、精神病性等8个因子上及总分上得分均显著高于非贫困大学，总体上贫困大学生的心理健康水平显著低于非贫困大学生。

The policy should reform the wage and non-income distributions in different kinds of administrative monopoly departments, reduced the effect of administrative monopoly power on income distribution. The policy should not only broaden the human capital return, but also reduice the inconsequence income gap between different departments. The income structure\'s optimization should include appropriate ratio of wage and non-wage income, the increacement of the income items\' explicitness, standardization, competitory and its encouraging function. The policy should also establish the management mechanism between the price of administrative monopoly product and the increment of administrative monopoly department\'s capital; prevent the problem of income gap by the welfear depression effect of administrative monopoly department.

行政垄断收入分配差距的治理必须首先针对行政垄断部门类型，改革其工资和非工资性收入分配制度，降低行政垄断因素在收入分配中所起的作用；在解决部门内部人力资本回报差距平均化倾向的同时降低行政垄断和非垄断部门间收入差距非合理扩大的状况；优化收入结构，有效处理工资和非工资性收入之间的关系，增加收入项目的透明度和规范性，提高其竞争性和激励作用；建立行政垄断产品提价与行政垄断部门增资的有效管理机制，防止由于行政垄断部门收入对市场福利侵占而导致的收入差距扩大。

A carrier gas such as nitrogen is directed through line 20 and valve 22 to connect with line 26 and mix with the gas sample.

如氮气之类的载体通过管线20和阀22引入，与管线26相通，与气体样品混合。

But for the most part, knaves and parasites had the command of his fortune

然而支配他的家产的大多是恶棍和寄生虫。