查询词典 corporate income tax

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

Regular corporate income tax returns, personal income tax, business tax; responsible for the declaration of local statistics.

定期申报企业所得税、个人所得税、营业税等；负责申报地方统计报表。

In view of the general relationship between corporate income tax burden and scale of enterprises, in a rectangular coordinate system, suppose that ordinate axis stands for tax burden and abscissa axis stands for scale of enterprises, then the curve of tax burden of three cities' enterprises is like a flat S. that's to say, tax burden of the smallest enterprises is relatively high, that of enterprises scaled from 5 million to 10 million yuan is the lowest, and then tax burden increases with the scale going up. The trend continues until the scale of enterprises is beyond 100 million yuan and the top point appears. When the scale of enterprises expands to 800 million yuan, the tax burden starts to turn down and is lower than that when the scale of enterprises is beyond 100 million yuan.

就企业所得税负担与企业规模的一般关系看，如果以直角坐标系的纵轴表示税负，横轴表示企业规模，那么随着企业规模的变大，三城市企业的税负曲线呈一个平躺着的S形状，即规模最小的企业税负较高，500到1，000万元企业的税负率最低，然后企业的税负率开始随规模的增加而提高，这种趋势一直延续到企业规模超过1亿元时达到最高点，待企业规模继续扩张到8亿元左右时，税负开始回落，并将低于原先超过1亿元时的水平。

Securities trading stamp tax income -86.2% YoY due to policy change; customs duty -23.9%; VAT -2.4%; business tax -1.5%; corporate income tax -16.7%, individual income tax -0.3%, domestic consumption tax +38.5%(+3.3% YoY if oil reform factor is excluded).

其中，证券交易印花税由于政策变化同比下降86.2%，关税同比下降23.9%，国内增值税同比下降2.4%，营业税同比下降1.5%，企业所得税同比下降16.7%，个人所得税同比下降0.3%，国内消费税同比增长38.5%（剔除成品油税费改革不可比因素后实际增长3.3%）。

Based on above research, we construct a growth model with value added tax, corporate income tax and personal income tax jointly.

在此基础上，本文在第5章构造了同时包含个人所得税、增值税和企业所得税三种税的经济增长模型。

Based on above research, we construct a dynamic input-output model with value added tax, corporate income tax and personal income tax jointly.

在此基础上，本文构造了同时包含个人所得税、增值税和企业所得税三种税的动态投入产出模型。

Based on above research, we construct a dynamic input-output modelwith value added tax, corporate income tax and personal income tax jointly.

在此基础上，本文构造了同时包含个人所得税、增值税和企业所得税三种税的动态投入产出模型。

Explain how corporate income could be taxed under a comprehensive income tax without recourse to a corporate income tax.

解释在全面所得税之下，公司收入能被税收而没有依赖於一项公司收入。

I saved taxes for last, recommending that we increase the top income tax rate from 31 to 36 percent on incomes over $180,000, with a 10 percent surcharge on incomes over $250,000; raise the corporate income tax rate from 34 to 36 percent on incomes over $10 million; end the tax subsidy that made it more profitable for a company to shut down its American operations and move overseas than to reinvest at home; subject more of the income of the best-off Social Security recipients to taxation; and enact the BTU tax.

我把税收问题留到最后来说。

Approved by the competent tax authorities to engage in new consulting industry (including scientific research, accounting, auditing, tax advice, and so on), information, technical service businesses or operating units, since the opening date, the first year The second year to be exempt from corporate income tax; on the new independent accounting engaged in the transportation, communications sector enterprises or business units, since the opening date, the first year of exemption from corporate income tax, levied by half the second year of business Income tax; on the new independent accounting engaged in the utilities, commercial and self-opening date, to reduce or exempt from corporate income tax for 1 year; founder of the community's public service entities, to enjoy their own businesses of all charges Relief, tax breaks, loan guarantees and a series of preferential policies such as discount.

经主管税务机关批准，对新办的从事咨询业(包括科研、会计、审计、税务等咨询)、信息业、技术服务的企业或经营单位的，自开业之日起，第一年至第二年免征企业所得税；对新办的独立核算的从事交通运输业、通讯业的企业或经营单位，自开业之日起，第一年免征企业所得税，第二年减半征收企业所得税；对新办的独立核算的从事公用事业、商业等自开业之日起，可减征或免征企业所得税1年；对在社区创办公益性的服务实体，享受自主创业的所有收费减免、税收减免、贷款担保及贴息等一系列优惠政策。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。