查询词典 business tax

Article 7 Any individual who has no domicile in China, but has resided in China consecutively or accumulatively for not more than 90 days in one tax year shall be exempted from individual income tax on the part of the income derived from sources inside China, which is paid by an employer outside China and not borne by any of the employer's establishments or business places in China.

第七条 在中国境内无住所，但是在一个纳税年度中在中国境内连续或者累计居住不超过90日的个人，其来源于中国境内的所得，由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分，免予缴纳个人所得税。

Article 7 For individuals who are not domiciled in China, but reside in China consecutively or accumulatively for not more than 90 days in one tax year, the part of their income derived from sources inside China which is paid by an employer outside China and borne by other than the employer's establishment or business place in China, shall be exempt from individual income tax.

第七条 在中国境内无住所，但是在一个纳税年度中在中国境内连续或者累计居住不超过90日的个人，其来源于中国境内的所得，由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分，免予缴纳个人所得税。

Sue Bonney, head of tax for KPMG in Europe, the Middle East and Africa, said:'Business is sending a message to policymakers that they are prepared to trade choice for certainty, provided this does not result in higher tax rates and more compliance costs.

负责毕马威会计师事务所在欧洲、中东以及非洲税收业务的主管 Sue Bonney 说："企业界正在向政策制定者传递着一个信息，即他们已对该草案的实施做好了应对之策，使得该草案的实施不会导致更高的公司税率和更多的税收执行成本。"

There are some differences in capital gains tax systems in U.S., U.K. and Australia. U.S. uses common method to calculate the capital gains, and U.K. and Australia use index method and discount method to count the capital gains. They all give some allowances on capital gains, and apply preferential tax policies to support small business.

美英澳的资本利得税模式有所不同，利得计算上美国采用常规方法，而英澳采用复杂的指数化法和折扣法，它们都给予资本利得许多宽免，积极运用税收优惠支持中小企业发展。

Article 9 In debt restructuring between associated parties that include such concession terms as one party shall transfer profits to the other party, if there are reasonable business needs and any of the following conditions is met, the tax may be handled respectively pursuant to Articles 4 to 8 of these Measures upon approval of the tax authorities

第九条 关联方之间发生的含有一方向另一方转移利润的让步条款的债务重组，有合理的经营需要，并符合以下条件之一的，经主管税务机关核准，可以分别按照本办法第四条至第八条的规定处理

Article 9 In debt restructuring between associated parties that include such concession terms as one party shall transfer profits to the other party, if there are reasonable business needs and any of the following conditions is met, the tax may be handled respectively pursuant toArticle s 4 to 8 of these Measures upon approval of the tax authorities

第九条 关联方之间发生的含有一方向另一方转移利润的让步条款的债务重组，有合理的经营需要，并符合以下条件之一的，经主管税务机关核准，可以分别按照本办法第四条至第八条的规定处理

Even those in favour of tax competition seem to assume that tax havens take business away from onshore economies: that the amount of economic activity in the world is fixed and that a dollar booked in Guernsey is a dollar less for France.

甚至那些偏好税收竞争的人也认为避税港将生意带离了在岸经济：世界经济活动总量是固定的，在德国多一美元，就会在法国少一美元。

Article 11 Newly-built buildings for technology development and production and business with self-raised funds of enterprises in parks using domestic investments shall be levied or exempted from the construction tax (or the investment direction regulating tax) according to the national industrial policy.

第十一条内资办的开发区企业，以自筹资金新技术开发和生产经营用房，按国家产业政策确定征免建筑税。

Summary:According to related data manifestation, currently our country have already register register of medium the small business enterprise have around 10,000,000 above, have all business enterprise total amount of 99%, industry total production value, realization the benefit tax, trade volume have respectively whole country of 60%, 40% and 60% be or so, medium the small business enterprise provide of employment the post have around whole country town employment total amount of 75%.

据相关资料显示，目前wo国已注册登记旳中小企业约有1000万家以上，占所有企业总数的99％，工业总产值、实现利税、贸易额分别占全国的60％、40％和60％左右，中小企业提供的就业岗位约占全国城镇就业总数的75％。

I. The policy of "exempting waste and used material recovery business operators from the VAT on selling the waste and used materials purchased by them" and the policy that "for the waste and used materials purchased by producing enterprises of ordinary VAT taxpayers from waste and used material recovery business operators, the input tax to be deducted shall be 10% of the amount indicated in the plain invoice manufactured under the supervision of the taxation authorities as issued by waste and used material recovery business operators" shall be cancelled.

一、取消&废旧物资回收经营单位销售其收购的废旧物资免征增值税&和&生产企业增值税一般纳税人购入废旧物资回收经营单位销售的废旧物资，可按废旧物资回收经营单位开具的由税务机关监制的普通发票上注明的金额，按10%计算抵扣进项税额&的政策。

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。