查询词典 income tax

In the recent years, Chinese scholars have more and more concerned about the foreign income support theory, especially the negative income tax theory. This is closely relevant to the Chinese economic and security reform.

近年来，国外的收入支持理论，特别是负所得税逐渐得到国内学者的关注，这自然是与我国的经济，保障制度的改革密切相关的。

Organically combined with social welfare system, negative income tax is one kind of the effective mechanism, providing the payment voluntarily to the poor under certain level of income.

负所得税是一种所得税制度与社会福利制度有机结合的有效机制，是对收入低于一定水平的贫困人群提供自动支付的措施。

Income Gap ; Negative Income Tax ; Township Enterprises ; Illegal incomes ; Management with due scale

收入差距；负所得税；乡镇企业；非法收入；适度规模经营

This tax subsidy, a "negative income tax" that tops up the earnings of the low-paid, was introduced in the 1970s and has been expanded four times since.

作为这项税的补助－负所得税用于补给低收入早在上世纪70年代就被提出，至今已经已经翻了4番。

However, due to the current situation of the financial income in Gansu, the village and town government had no ability of solving capital problems. Thus, the authors put forward a proposal of establishing a system of negative income tax and social security fundation to explore the new mode of anti-poverty in Gansu Province.

而从甘肃省地方财政收支现状看，由乡镇负担的保障金实际难以落实，据此，提出通过征收统一的负所得税、建立社会保障基金会，解决资金的瓶颈问题，以确保农村最低生活保障制度的实施，为甘肃省今后扶贫模式的创新提供有益的设想与建议。

Of small low-profit enterprises preferential (non-industrial enterprises engaged in the non-restricted and prohibited industries) annual taxable income of not more than 30 million practitioners of no more than 80 people, with total assets of 1000 million, reduced 20% enterprise income tax.

对小型微利企业的优惠政策(非工业企业从事国家非限制和禁止行业)年度应纳税所得额不超过30万元、从业人数不超过80人、资产总额不超过1000万元的，减按20％的税率征收企业所得税。

In addition, we also assist in the implementation of the court, to pay the same sales tax and personal income tax.

另外我们还要协助法院的执行，一样要交纳营业税和个人所得税。

Be in for instance last year pay taxes on sheet of 1000 strong a list of names posted up, tsinghua university ranks with amount of 96 million yuan tax of profit of turn over to the higher authorities 136, among them turn over to the higher authorities of individual income tax achieves 92 million yuan, than going up year of the corresponding period grew 45%.

比如在去年纳税千强的榜单上，清华大学以9600万元的上缴利税总额名列第136位，其中个人所得税上缴达到9200万元，比上年同期增长了45%。

Applied by enterprises and approved by tax departments, imposition of enterprises' income tax can be reduced 15 percent to 30 percent according to the ratal unceasingly in ten years when the preferential policies of "exemption from taxation for two years, reduction from taxation for three years" expire for foreign-invested projects of raising and processing excellent breeder up to a certain extent economic scale and productive projects which can improve and cultivate new varieties fruit and vegetables, and provide high and new technology of fresh and storage.

外商投资引进的优良种畜禽饲养、加工达到一定经济规模的项目，以及能够改良、培育新的林果、蔬菜品种并能提供保鲜、储藏高新技术的生产性项目，除可享受企业所得税"两免三减"优惠政策外，经企业申请，税务部门批准，在以后的10年内可继续按应纳税额减征15%—30%的企业所得税。

Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.

第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。

But we don't care about Battlegrounds.

但我们并不在乎沙场中的显露。

Ah! don't mention it, the butcher's shop is a horror.

啊！不用提了。提到肉，真是糟透了。