查询词典 income tax

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。

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。

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。

National governments tax income, always by customs duty, salt tax and series tax three items primarily, but since the Sino-Japanese War erupted, most of Chinese national territory was seized by the enemy, three tax sources also gradually eshausted.

国民政府的税收收入，历来以关税、盐税和统税三项为主，但自抗战爆发后，中国国土大部分沦陷，三税的税源逐渐枯竭。

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。

Third, development and perfection of system of distribution mainly include perfection of budget (the principle of budgeted revenue and expenditure in balance, unification of budget system, perfection of double budget and strengthen of supervision on budget), reform of tax system(realization of fairness in tax, coordination of profit distribution of tax, pushing on reform of tax system and complying out tax law),distributive system of financial expenditure(the goal of public financial, structure of financial expenditure, scale of financial expenditure, supervision of financial expenditure, efficiency of financial capital) etc.

作为一种物质利益关系的集中体现，分配的公平与否以及公平的实现程度，基本取决于分配前提的平等性、分配规则的公平性、分配过程的秩序性和分配结果的合理性，其中的关键是分配规则或分配制度问题。因此，把分配引入法律特别是经济法的研究视野，无论是在分配理论的创新上，还是在分配制度的改革上，都具有积极而重要的意义。

Management Act for Tax Collection has use two guardant ways of tax revenue, First, the tax authority thinks the people of tax engaged in production and management have escape behavior of obligation to pay tax, can order to pay taxes within a definite time.

我国的《税收征管法》明确规定了可采取纳税担保措施的两种情形：一是税务机关有根据认为从事生产、经营的纳税人有逃避纳税义务行为的，可以在规定的纳税期间，责令限期缴纳应纳税款；在限期内发现纳税人有明显的转移、隐匿其应纳税的商品、货物以及其他财产或者应纳税的收入的迹象的，税务机关可以责成纳税人提供纳税担保。

Whether they bear the name vat tax, sales tax, poll tax, duty, impost, excise, capitation, flat, stamp, or whatever other name, they nevertheless all remain either a direct tax or an indirect tax.

无论背上增值税、销售税、人头税，税，税款，海关计酬、单位、邮票、或其它什么名字，但一切仍是直接税或间接税。

Fourthly, analyzing the support of relevant tax policy to the development of international tourism island and their implications for china: implementation of duty-free shop policy, implementation of tax neutral policy, implementation of duty-free shopping policy mode for domestic people, flexible use of preferential tax policy, taking good use of tax measures to protect the environment, tax earmarking, etc.

对有关税收支持国际著名旅游岛发展的探析，其借鉴与启示是：实行免税店政策；推行税收中性政策；实行国人购物免税政策模式；灵活运用税收优惠政策；注重利用税收手段保护环境；税收专款专用等。

Article 144 The Government of the Hong Kong Special Administrative Region shall maintain the policy previously practised in Hong Kong in respect of subventions for non-governmental organizations in fields such as education, medicine and health, culture, art, recreation, sports, social welfare and social

第一百四十四条香港特别行政区政府保持原在香港实行的对教育、医疗卫生、文化、艺术、康乐、体育、社会福利、社会工作等方面的民间团体机构的资助政策。原在香港各资助机构任职的人员均可根据原有制度继续受聘。

Small wonder, then, that the Chinese spend more in the shop than any other group of foreign visitors do .

这样的小惊喜，使中国顾客比任何国家的人消费得更多。