查询词典 income tax

Its are major wealth tax stand accords with Chinese national condition, if leave,reform to current wealth tax proof land value added tax, adjust and normative enterprise income tax and individual income tax, restore bequest and donative duty and bonds to issue etc have indirect effect.

其大部分财税主张符合中国国情，并对当前的财税改革如开征土地增值税、调整和规范企业所得税与个人所得税、恢复遗产与赠与税以及公债发行等具有间接影响。

It refers to the personal income deduction to pay income tax, inheritance tax and gift tax, real estate taxes, poll tax, car tax to the Government as well as non-commercial, and other costs after the balance.

它是指个人收入扣除向政府缴纳的所得税、遗产税和赠与税、不动产税、人头税、汽车使用税以及交给政府的非商业性费用等以后的余额。

The individual income tax law stipulates expense deduction standard of the wages obtained beginning to perform 1600 yuan starting from January 1 , 2006 ,which arouses widely concern in theory and practice ,and this adjustment of personal income tax should say that it is merely the beginning of our country government to adjust personal income tax.

个人所得税法中规定从2006年1月1日起工薪所得费用扣除标准开始实行1600元，这次个人所得税的调整应该说是我国政府对个人所得税调整的一个开始，它引起了理论界和实务界的广泛关注。

The new tax law will try to change it; b The new tax law will allow deduction of some expenses, which is currently not allowed. 2 Scale: Experts all denied media report that China's reform in individual income tax will lead to tax savings "10 times of VAT reform", saying China has always being researching on such a reform, but such a large saving is "rootless" given the relative small scale of individual income tax.

新税法将试图改变这种状况。b）新税法将允许一些目前不可减免的税费得以减免。2）改革规模：专家均对各大媒体所称"个税改革规模可能比增值税改革大十倍"一说予以否认，并表示中国一直在酝酿有关个税的改革计划，但是按照目前较小的个税规模，这样大规模的说法毫无根据。

Based on this, this paper proposes the adoption of comprehensive income tax system, perfect of charge deduction and construction of the negative income tax system, which are the measures for the consummation of the personal income tax system.

我们在分析按劳动力价值分配的基本内涵和客观经济现实的基础上，明确指出：按劳动力价值分配不仅是一种初次分配方式，而且是一个涉及到再分配的分配体系；按劳动力价值分配不是一次完成的，而是多次完成的，包括多重要求。

Combining the practical problem in our country, this paper analyzed the implementation necessity and feasibility of the negative income tax system and used the basic thought of the negative income tax system to put forward the excess regressive income tax system .

本文则针对我国目前存在的弱势群体、城乡收入差距和内需不足等实际问题，分析了负所得税制度在我国实施的必要性和可行性，同时还运用负所得税制度的基本思想提出了超额累退所得税制。

4Every category of temporary difference and deductible loss, the amount of the deferred income tax assets or deferred income tax liabilities which are recognized during the presentation period, and the basis for the recognition of the deferred income tax assets; and

对每一类暂时性差异和可抵扣亏损，在列报期间确认的递延所得税资产或递延所得税负债的金额，确认递延所得税资产的依据。

The estimation results show that the deferred income expense has positive relationship with earnings management, indicating that the more changes in earnings, the more possibilities that enterprise may decorate the earning level by using deferredincome tax. Additionally, the empirical result also shows that the instrument of earnings management for an enterprise usually focuses on the adjustment of recognition timing from the income and expense of the enterprise rather than the deferred income tax valuation allowances due to the temporary differences between GAAP and tax law, which is consistent with the previous studies.

实证结果发现，递延所得税费用与企业盈余管之为有显著的正向关系，表示企业盈余变动额愈大，愈可能使用递延所得税费用修饰盈余水准；实证结果同时也显示，企业真正用作为盈余管工具的部分是会计与税法规定之宽松程同而产生之暂时性差，主要从企业收入与费用认之时间点上加以调整，而非由递延所得税资产之备抵评价科目著手，此一结果则与先前之文献符合。

Personal income tax and its collection work are elaborately studied, at the same time the means and process of withholding of personal income tax are deeply investigated, and then the withholding system for personal income tax is designed and developed.

本文在对个人所得税及其征管工作进行深入了解的同时，主要研究了个人所得税代扣代缴工作的方法和过程，并设计和开发了这个个人所得税代扣代缴系统。

The models for individual income tax returns, individual income tax withholding returns and individual income tax payment receipts shall be formulated by the State Administration of Taxation in a unified manner.

第四十三条个人所得税纳税申报表、扣缴个人所得税报告表和个人所得税完税凭证式样，由国家税务总局统一制定。

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。