查询词典 income tax

In England, they compartmentalize the different sources of affiance, real property income, tax-free income, add-ons welfare, director monetary reward, pension income, and capital margin complicatedly and quite meticulously.

英国对信托、不动产收入、免税所得、附加福利、董事酬金、退休金收入、资本利润等不同来源都有较复杂、较细致的划分，计算应税所得计量更准确，而我国无明确的划分与计量。

Thirty-second article of the tax law as referred to in Article VII have been outside at the personal income tax allowance to pay, people are referring to tax liability from the proceeds made outside China, according to the source country or region from the law and should pay the actual tax already paid.

第三十二条税法第七条所说的已在境外缴纳的个人所得税税额，是指纳税义务人从中国境外取得的所得，依照该所得来源国家或者地区的法律应当缴纳并且实际已经缴纳的税额。

You may refer to Article 6 of theIndividual Income Tax Law for taxable income of other types of income.

对于其他类所得的应纳税所得额问题，您可以参阅《个人所得税法》第六条。

Article 20 The competent tax authorities may implement special inspection of withholding and collecting enterprise income tax when necessary and shall report the inspection results to state tax bureau or local tax bureau at the same level.

第二十条主管税务机关可根据需要对代扣代缴企业所得税的情况实施专项检查，实施检查的主管税务机关应将检查结果及时传递给同级国家税务局或地方税务局。

We generally and I think rightly applaud the substitution of workfare for welfare, because welfare promotes dependency by taxing work heavily--if welfare is cut off when the recipient's income reaches, say,$20,000 a year, so that if he was receiving welfare payments in cash or kind worth $2,000 an increase in his income to $23,000 will net him only $1,000 ($23,000 -$2,000 =$1,000), this means that his marginal income tax rate is .67--a potent discouragement to working.

我们大都赞成用工作福利（按：领取福利金的失业者要参与公益活动等工作）来取代社会保障福利，我认为这是理所应当的，因为社会保障福利制度对参加劳动课以重税而徒增加了人们对社会救助的依赖性——如果一个领着社会保障金的人收入达到

In accordance with Cai Shui Zi [1987] No.134, as for a foreign enterprise which undertakes contracted project operation and provides labor services in China, if the equipment (inclusive of spare and accessory parts related to the use of equipment) and building materials they purchased or manufactured on a commission basis to meet the needs of the contractee's engineering operation or labor service projects can meet all the requirements as listed below, the prices (inclusive of the international freight and insurance premium with accurate invoices and vouchers) are allowed to be deducted from the total value of business income from contracted projects or labor service projects for the calculation and payment of enterprise income tax, and the maximum of deduction is 70% of the total business income.

对于代为采购材料的行为，根据财税字[1987]第134号规定，外国企业在中国境内承包工程作业和提供劳务，代为采购或者代为制造出包方的工程作业和劳务项目所需用的机器设备（包括与机器设备的使用有关的零配件）、建筑材料，符合下列各项条件的，其价款（包括能够提供准确凭证单据的国际运费和保险费）准予从其工程作业和提供劳务的业务收入总额中扣除计算缴纳企业所得税，但扣除额最多不得超过业务收入总额的70%。

You get a Federal deduction (if you're an itemizer) for state income taxes; Federal income taxes are reckoned annually: Pay your last state income tax installment is-fore December 31st.

你为州所得税准备一个联邦的减除(如果你是 itemizer)；联邦的所得税是每年计算：薪资你的最后州所得税安装是-在前的十二月 31 日。

As to the high and new technological products under the range of the "torch" plan, as long as they match the condition of tax concession, the product tax and added value tax will be derated, with no view of income tax.

对其属于&火炬&计划开发范围的高新技术产品，凡符合新产品减免税条件并按规定减免产品税、增值税的税款，可专项用于技术开发，不计征所得税。

This article introduces the basic theory of tax planning first, and then it will discuss the detailed ways of tax planing of the corporate income tax on the basis of the "new points" of the new tax law.

本文首先介绍了纳税筹划的基础理论，并将基于新税法的&新意&，探讨企业所得税纳税筹划的具体方法。

Securities tax systems deal with securities indirect tax , securities investment income tax and securities capital gains tax.

证券税制包含证券流转税、证券投资所得税和证券交易利得税等税种。

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。