查询词典 accrued income

Accrued income Income earned but neither received nor past due.

应计收益，应收未收收益未收到也未到期的已获收入。

Accrued income: Income earn ed but neither received nor past due.

应计收益，应收未收收益：未收到也未到期的已获收入。

The following expenses may not be deducted from the taxable income(1) income from equity investment paid to investors such as dividend and bonus;(2) payment of enterprise income tax;(3) late payment fines;(4)penalties; fines and losses from confiscated property;(5)expenses from donations other than those aforementioned;(6)sponsorship fees;(7) expenses for non-verified provisions; and(8) other expenses irrelevant to the income obtained.

在计算应纳税所得额时，下列支出不得扣除：(1)向投资者支付的股息、红利等权益性投资收益款项；(2)企业所得税税款；(3)税收滞纳金；(4)罚金、罚款和被没收财物的损失；(5)上述规定以外的捐赠支出；(6)赞助支出；(7)未经核定的准备金支出；(8)与取得收入无关的其他支出。

After investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing Chinese tax revenue structure is to set up a two-main-body tax system with turnover tax and income tax. The conceived outline is to augment the incom e taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two-main-body one, in which turnover tax and income tax can function congenially and complementally.

在分析成因、指出弊端和改革必要性后，本文通过对税制演变的规律总结和发达国家所得税上升为主体税种的过程考察，提出优化我国税种收入结构的方向是建立双主体税种结构，总体思路是在稳定流转税收入的情况下，增加所得税的规模及在税收收入中的比重，以动态的方式改善商品流转税和所得税的相对比例，改变我国税种收入结构失衡、税制功能扭曲的现状，构建一个流转税和所得税结构协调、功能互补的双主体税种结构。

Article 15 In respect of income obtained by enterprises in foreign currency, upon payment of income tax in quarterly instalments in accordance with the provisions of Article 15 of the Tax Law, taxable income shall be computed by converting the income into Renminbi according to the exchange rate quotation on the last day of the quarter.

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

In respect of income obtained by enterprises in foreign currency, when, in accordance with the provisions of Article 15 of the Tax Law, the payment of income tax in quarterly installments is made, the taxable income shall be computed by converting the income into Renminbi at the exchange rate quotation of the State Administration of Exchange Control on the last day of the quarter.

企业所得为外国货币的，在依照税法第十五条规定分季缴纳所得税时，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。

6 In respect of income obtained by enterprises in foreign currencies, when, in accordance with the provisions of Article 15 of the Tax Law, the payment of income tax in quarterly installments is made, the taxable income shall be computed by converting the income into Renminbi at the exchange rate quotation of the State Administration of Exchange Control on the last day of the quarter.

企业所得为外国货币的，在依照税法第十五条规定分季缴纳所得税时，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。

The model includes 7 groups of urban consumers and 5 groups of rural consumers. The proportion of tax burden of every group consumer to that of the consumer of lowest level income combined with the proportion of governable income of every group consumer to that of the consumer of lowest level income decides the progression of the income tax and the turnover tax.

模型中根据我国的二元经济结构，把城镇居民按收入水平分为7组、农村居民分为5组，运用一般均衡原理，分析流转税税收负担在各组居民之间的分布，再把每组居民承担的税负与可支配收入对比，计算我国流转税体系的具体累退程度。

The function of tax policies which adjust personal income is strengthened overall, there are some obvious problems too: the first, the government used too many ways and channels to adjusting personal income, it can not form composition of forces, and make the tax and fee burden of low and middle income class is heavy in one hand, in another hand, it do not do its best to adjust high income class, and lead to regressive.

总体上看，我国税收调节个收入分配的作用有所强化，但也存在一些明显的问题：一是政府调节个人收入分配的形式和渠道过多，形不成合力，一方面造成中低收入个人税费负担重，另一方面对高收入个人收入分配调节不力，累退性较强。

Returns from these investments, bank savings, the lowest investment income, only 2%-3%, but its risk minimization, and the best liquidity; bond investment income of about 3%— 5 percent, its risk, realized a long time; the real estate rental investment income of about 5%-8%, with less risk, but poor liquidity; investing in stocks or buy new real estate investment, their investment income about 10% or more, but they risk the most, there are too many uncertainties.

这些投资的回报，银行存款，投资收入最低，只有2％-3 ％，但其风险最小化，最好的流动资金；债券投资收益的约3％- 5点，风险，实现很长一段时间；房地产投资租金收入约5％-8 ％，且风险较小，但穷人的流动资金投资于股票或购买新的房地产投资，其投资收益约10 ％或更多，但他们最危险，有太多的不确定因素。

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。