查询词典 income tax

Thus, the appropriate income tax provision for the gain or loss will be triggered by the accounting entry.

这样，该会计分录会导致适当的所得税前对收益抵减或损失。

Accountancy ; political cost ; accrued profits regulation ; income tax rate ; debt contract ; positive study

会计；政治成本；应计利润调整；所得税率；债务合同；实证研究

Where enterprises formerly carry out the method of linking wages up with efficiency, for the balance of wage reserve fund that has accrual before January 1, 2008 but fails to be deducted before tax since it is not actually paid, the wage reserve fund that is actually paid after 2008 shall be deducted before enterprise income tax according to facts in the actual payment year.

根据《国家税务总局关于做好2007年度企业所得税汇算清缴工作的补充通知》（国税函〔2008〕264号）的规定，企业2008年以前按照规定计提但尚未使用的职工福利费余额，2008年及以后年度发生的职工福利费，应首先冲减上述的职工福利费余额，不足部分按新税法规定扣除；仍有余额的，继续留在以后年度使用。

We raised export rebate rates three times, lowered the benchmark interest rates on savings and loans for financial institutions on five occasions, reduced required reserve ratios four times, suspended the individual income tax on interest earnings from savings, reduced securities transaction stamp tax rates, cut taxes and fees on housing transactions, and increased credit support to small and medium-sized enterprises.

三次提高出口退税率，五次下调金融机构存贷款基准利率，四次下调存款准备金率，暂免储蓄存款利息个人所得税，下调证券交易印花税，降低住房交易税费，加大对中小企业信贷支持。

We raised export rebate rates three times, lowered the benchmark interest rates on savings and loans for financial institutions on five occasions, reduced required reserve ratios four times, suspended the individual income tax on interest earnings from savings, reduced securities transaction stamp tax rates, cut taxes and fees on housing transactions, and increased credit support to small and medium-sized enterprises.

9月份后，国际经济形势急转直下，对我国的不利影响明显加重，我们又果断地把宏观调控的着力点转到防止经济增速过快下滑上来，实施积极的财政政策和适度宽松的货币政策，三次提高出口退税率，五次下调金融机构存贷款基准利率，四次下调存款准备金率，暂免储蓄存款利息个人所得税，下调证券交易印花税，降低住房交易税费，加大对中小企业信贷支持。

Some states use income tax and sales tax to raise their revenues.

还有一些洲使用所得税和销售税来提高他们的财政收入。

Interest on state or local bonds ("municipals") is generally exempt from federal income tax and from tax by the issuing state or locality.

州或地方债券的收益一般是免除联邦和发行债券的州或地方的收入税的。

Expatriates living in Shekou in Nanshan District paid 65.42 million yuan in personal income tax, ac-counting for 10 percent of last year's total tax revenue collected in the area, statistics from the Shekou branch of Shenzhen Municipal Lo-cal Taxation Bureau showed.

根据深圳市地税局蛇口分局统计，居住在南山区蛇口的外国人去年所缴个人所得税达6542万元，占该地区税收总收入的10％，比前年增长约200万元。

Some time ago SARS, with assistance from the SIU, initiated a large-scale forensic investigation into significant losses relating to tax refunds. When it became clear that an organised crime syndicate was involved, the DSO was requested to investigate alleged fraud and money laundering as contemplated in the Prevention of Organised Crime Act, as well as contraventions of Section 104 of the Income Tax Act.

不久前，特派研究调查组织协助国家税务总局一起展开了一次规模巨大的与退税相关的大型调查活动，调查发现该组织团伙联合偷骗税款行为极为严重，于是要求南非特别专员理事会一起调查这起骗税和涉嫌洗黑钱的案件，他们称涉嫌的集团企业违反了《反组织犯罪法案》和《所得税法案》的第104条的规定。

This small business payroll solution for up to 20 employees provides accurate income tax and national insurance contribution calculations , offers significant reductions in PAYE administration time , regular payslips for each employee , compliance with paye administrative requirements and the satisfaction and valuable tax free bonus prize of producing the payroll on time .

这个小型企业工资办法多达20名雇员提供准确的个人所得税和国民保险供款计算，提供了重大的削减拜耶给药时间，经常粮为每名雇员，如果要遵守拜耶行政的要求和满意度和宝贵的免税奖金奖产生薪金总额按时到位。

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。