查询词典 business tax

Ministry of justice and ministry of personnel (Grade II registered architect, supervision engineer, registered tax accountant, registered civil engineer, registered electrical engineer, registered lecturer, professor, attending physician, chief physician); ministry of health (licensed nurse, licensed physician, licensed Chinese medicine physician, licensed stomatology physician); ministry of construction ( budgeter , safety man, material scheduler, quality inspector, constructor); ministry of labor psychological counsel, optometrist, healthcare and massage master, e-business man, logistic engineer, international business documentation specialist, electrician, welder, electrical welder, household electrical appliance maintenance, cook, hair and beauty maker, nursery governess, vehicle repairer, digital control, machine repair fitter, grinder worker, graphic designer, image designer, indoor decoration designer, planner (advertisement, fine arts designer, environmental arts designer, nutritionist, massager , acupuncturist, pharmacist, Chinese medicine formulator and maker, glass fitter, cameraman, massage acupuncturists, enterprise information manager, enterprise trainer, professional manager, professional instructor, finance planner, hotel manager; ministry of education teacher qualification certificate, grown-up, self-taught examination and private run schools and universities; ministry of finance (assistant accountant, accountant, registered accountant, registered tax accountant, registered assets assessor, economic engineer; ministry of information industry (graphic designer, three-dimensional automation engineer, network administrator, network application engineer, office software application experts, computer assisted designer, indoor decoration designer) and others public affair servant, custom declarer, computer high-tech (OSTA programmer, plotter, electrician, welder, electrical welder, overhead operator with IC card operation permit.

司法部、人事部(二级注册建筑师、一级注册结构工程师、注册安全工程师、注册设备监理师、监理工程师、注册税务师、注册土木工程师、注册电气工程师、注册电气工程师、讲师、教授、主治医师、主任医师)；卫生部（执业护士、执业医师、执业中医师、执业口腔医师）、建设部（预算员、安全员、材料员、质检员、施工员）；劳动部（心理咨询师、验光师、保健按摩师、电子商务师、物流师、经营师、国际商务单证员、电工、焊工、电焊工、家电维修、厨师、美容美发师、厨师、保育员、汽车维修工、数控、机修钳工、磨床工、平面设计师、形象设计师、室内装饰设计师、策划师、美术设计师、环境艺术设计师、营养师、按摩师、针灸师、药剂师、中药调剂师、验光师、眼镜定配工、摄影师、推拿针灸师、企业信息管理师、企业培训师、职业经理人、职业指导师、理财规划师、酒店管理）、教育部（教师资格证、成教自考民办）；财政部（助理会计师、会计师、注册会计师、注册税务师、资产评估师、经济师）；信息产业部（平面设计师，三维动画工程师，网络管理员，网络应用工程师、办公软件应用专家、计算机辅助设计师、室内装饰设计师）及其它（公务员、报关员、单证员、计算机高新技术程序员、绘图员、操作员、电工、焊工、电焊工、高空作业等 IC 卡操作证等）。

Although the theory is simple and clear,but it does not consider the costs of tax planning, especially the hidden tax burden as well as non-tax costs. The goal of the traditional theory is tax minimization, the goal is defective. In1992, Scholes and Wolfson put forward the concept of effective tax planning in their book"Taxes and business strategy". To a large extent ,the theory makes up for the limitations of early tax planning.

该理论虽然简单明确，但是它没有全盘考虑税务筹划的成本，尤其是隐性税负以及非税成本，只以纳税最小化为目标，这是该传统理论的最大缺陷，同时，该理论仅站在企业角度进行税务筹划决策，忽略了企业利益相关者的税收利益。1992年，迈伦·斯科尔斯和马克·沃尔夫森在其著作《税收与企业战略》中提出了有效税务筹划的概念，在很大程度上弥补了早期税务筹划的局限性。

Core content of this paper consists of four parts : the first part of the enterprise tax planning overview including the concept of tax planning, tax planning with a clear avoidance, tax evasion point of difference, The second part of the tax planning in the business activities of specific applications, including inventory valuation, fixed asset depreciation, marketing activities, the cost of the tax deduction plan.

本论文核心内容由四部分组成：第一部分是企业税务筹划的概述，包括税务筹划的概念，明确税务筹划跟避税、偷税的不同点，第二部分是税务筹划在经营活动中的具体应用，主要包括存货计价方式、固定资产折旧、购销活动、费用扣除的税务筹划。

In cases where the enterprise income tax shall be levied, the tax shall be assessed on the taxable income calculated exactly from documents provided by the taxpayer as to costs and expenses, where no such documentation is available, the tax shall be assessed on the taxable income calculated on the basis of an appropriate rate of profit, provisionally determined at 15 per cent of the business proceeds in accordance with the provisions of Article 24 of the Detailed rules and Regulations for the Implementation of the Income Tax Law of the People's Republic of China Concerning Foreign Enterprises.

应征收的企业所得税，除了能够提供准确的成本、费用凭证，正确计算应纳税所得额的以外，应按照《中华人民共和国外国企业所得税法施行细则》第二十四条规定，核定利润率，暂以业务收入额的15％为应纳税的所得额，计算征收所得税。

Been selling real estate in the land to pay the deed tax, the sale of housing have to pay sales tax and the corresponding cities have to pay taxes and maintenance of building profitable real estate business after the corporate income tax to pay the real estate business, as enterprises will have to pay taxes , it is impossible to incorporate within the scope of property tax, in the land transfer occurred during the land value-added tax should be paid by transferring the land, which has nothing to do and more buyers in any way related.

出售房地产的土地缴纳契税，出售住房缴纳营业税和相应的城市有纳税的建设和维护房地产业务盈利后，企业所得税缴纳的房地产业务，作为企业必须付税，这是不可能纳入范围之内的物业税，在土地转让过程中发生的土地增值税应通过转让土地，其中没有任何关系和更多的消费者在任何方式有关。

Article 73 For the taxpayer or withholder engaged in production and business operations who fails to pay taxes or deliver tax payments within the prescribed time limit, the tax payment guarantor fails to pay the guaranteed taxes within the time limit, and the tax organ shall issue a tax payment time limit notice.

第七十三条从事生产、经营的纳税人、扣缴义务人未按照规定的期限缴纳或者解缴税款的，纳税担保人未按照规定的期限缴纳所担保的税款的，由税务机关发出限期缴纳税款通知书

Summary: Business enterprise income tax means to inshore whole business enterprises(do not include an outside company to invest business enterprise and foreign business enterprise) of the People's Republic of China, come from for it China inshore outside of a kind of tax of the income and other incomes but collects of the production management.

企业所得税是指对中华人民共和国境内的一切企业（不包括外商投资企业和外国企业），就其来源于中国境内外的生产经营所得和其他所得而征收的一种税。

Article 43 If a unit or individual engages in business operations without obtaining a business licence and the tax authority confiscates commodities or goods pursuant to the provisions of Article 25 of the Tax Administration Law, the party concerned shall pay its taxes within 15 days of the date of confiscation.

第四十三条对未取得营业执照从事经营的单位或者个人，税务机关依照税收征管法第二十五条的规定，扣押其商品、货物的，当事人应当自扣押之日起十五日内缴纳税款。

Entry-level bookkeepers/assistant bookkeepers, Accounts Payable Clerk, Accounts Receivable Clerk, Inventory Clerk, Payroll Clerk, Tax Accounting Clerk, Cost Accounting Clerk, Property Management Accounting Clerk, Tax Services Associate, Tax Preparer, Small Business Office Manager, Small Business Accountant/Information Technology Manager.

初级薄技/助理薄技，账款管理员，收款办事员，库存办事员，工资办事员，秘书税务会计，物业管理会计办事员，税务服务助理，报税，小企业办公室经历，小企业会计/信息技术经理。

But there's also a powerful financial reason behind the preference, and that has to do with taxes. The tax code makes Berkshire's owning 80% or more of a business far more profitable for us, proportionately, than our owning a smaller share. When a company we own all of earns $1 million after tax, the entire amount inures to our benefit. If the $1 million is upstreamed to Berkshire, we owe no tax on the dividend. And, if the earnings are retained and we were to sell the subsidiary - not likely at Berkshire!- for $1 million more than we paid for it, we would owe no capital gains tax. That's because our "tax cost" upon sale would include both what we paid for the business and all earnings it subsequently retained.

当然除此之外还有一个重大的财务理由，而且是跟税负有关，根据税法规定，持有80%以上的股权比起拥有少数股权对Berkshire要有利的多，当一家完全由我们持有的公司税后赚了100万美元，这笔钱将全数纳到我们的口袋里，Berkshire不会因为收到股利而被课任何的税，而且如果我们将盈余全数保留，之后再把这家子公司出售-当然Berkshire是不可能做这样的事，那么就算之后的卖价超过100万美元，我们也不必为此支付任何的资本利得税，原因在于我们在税法上的成本包含我们先前买下该公司的成本以及以后年度保留的所有盈余。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。