查询词典 income tax

The following income of Enterprises shall be tax-exempted income(1) income from interests on government bonds;(2) income from equity investment income such as dividend and bonus between qualified resident enterprises;(3) income from equity investment such as dividend and bonus obtained from resident enterprises by non-resident enterprises that have set up institutions or establishments in China with an actual relationship with such institutions or establishments;(4) income of qualified non-profit organizations.

企业的下列收入为免税收入：(1)国债利息收入；(2)符合条件的居民企业之间的股息、红利等权益性投资收益；(3)在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益；(4)符合条件的非营利组织的收入。

There are various influencing factors of tax income. And some of them affect each other. For example, they may have the relationship of collinearity. And tax income depends in some extent on that of the previous income. These problems will be resolved in this paper.

税收收入预测有很多影响因素，这些影响因素有很多相互之间有线性关系，并且税收收入本身和其前几期数据之间也有一定的关系，本文将采用主分量分析、逐步回归的方法予以解决。

At the time of final settlement following the end of the year, no recomputation and reconversion need be made in respect of income in a foreign currency for which tax has already been paid on a quarterly basis; only that portion of the foreign currency income of the entire year for which tax has not been paid shall, in respect of the computation of taxable income, be converted into Renminbi according to the exchange rate quotation on the last day of the tax year.

第十五条企业所得为外国货币的，在依照税法第十五条规定分季预缴所得税时，应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额；年度终了后汇算清缴时，对已按季度预缴税款的外国货币所得，不再重新折合计算，只就全年未纳税的外国货币所得部分，按照年度最后一日的外汇牌价，折合成人民币计算应纳税所得额。

The function of tax policies which adjust personal income is strengthened overall, there are some obvious problems too: the first, the government used too many ways and channels to adjusting personal income, it can not form composition of forces, and make the tax and fee burden of low and middle income class is heavy in one hand, in another hand, it do not do its best to adjust high income class, and lead to regressive.

总体上看，我国税收调节个收入分配的作用有所强化，但也存在一些明显的问题：一是政府调节个人收入分配的形式和渠道过多，形不成合力，一方面造成中低收入个人税费负担重，另一方面对高收入个人收入分配调节不力，累退性较强。

"Income from other sources" mentioned inArticle 1, paragraph 1 and paragraph 2 of the Tax Law means profits, interest, rents, income from the transfer of property, income from the provision or transfer of patents, proprietary technology, income from trademark rights and copyrights as well as other nonbusiness income.

税法第一条第一款、第二款所说的其他所得，是指利润、利息、租金、转让财产收益、提供或者转让专利权、专有技术、商标权、著作权收益以及营业外收益等所得。

Article 98 Enterprises which must complete procedures for tax refunds in the case of overpayments of tax may, where income in foreign currency has already been converted into Renminbi according to the foreign exchange rate, convert the amount of the tax in Renminbi to be refunded into foreign currency according to the exchange rate in effect when the tax was originally paid, and then reconvert this amount of foreign currency into Renminbi according to the foreign exchange rate at the date of issuance of the tax refund certificate.

第九十八条企业所得为外国货币并已按照外汇牌价折合成人民币缴纳税款的，发生多缴税款需要办理退税时，可以将应退的人民币税款，按照原缴纳税款时的外汇牌价折合成外国货币，再将该外国货币数额按照填开退税凭证当日的外汇牌价折合成人民币退还税款

Under the current schedular tax system, the income generated at different times shall not offset each other, that is to say, all income shall be taxed, and no tax is imposed if no income is generated.

由于国家目前对股票转让所得暂不征收个人所得税，国家税务总局在研究股票转让所得的申报时考虑到：个人在一个纳税年度内可能频繁发生多次股票交易，要求其逐次记载股票转让所得，无疑将增大个人自行纳税申报难度；同时考虑到在一个纳税年度内股票交易盈亏具有不确定性，所以，在明确股票转让所得申报口径时规定，一个纳税年度内股票转让所得与亏损盈亏相抵后的结果为正数的，应统计在12万元之内；考虑到一些纳税人的其他应税所得项目已经超过12万元，本身已属于高收入群体，对于一些高收入者的股票转让盈亏相抵结果为负数的，为避免炒股的"负盈余"对已超过12万元的其他各项所得的冲抵，加强税源监控，我们规定"负盈余"按"零"申报。

Article 93Where anyone illegally provides bank accounts, invoices, certificates or other convenience to taxpayers or tax withholding agents with a result of non-payment or underpayment of tax or fraudulently obtaining tax refund for exportation, the tax authorities may, apart from confiscating the illegal income, impose a penalty of not more than one time the amount of tax unpaid or underpaid, or of tax refund fraudulently obtained.

第九十三条为纳税人、扣缴义务人非法提供银行账户、发票、证明或者其他方便，导致未缴、少缴税款或者骗取国家出口退税款的，税务机关除没收其违法所得外，可以处未缴、少缴或者骗取的税款1倍以下的罚款。

Types of tax avoidance of domestic enterprises are 1 to evade tax by utilizing unsteady outlined characters in taxation system; 2 to use tax avoidance method of regional transference; 3 to use tax avoidance method of income transference; 4 to use tax avoidance method of income subtotaling; and 5 to evade tax by delay of taxpaying.

对政府而言，分析、研究避税问题并承认避税活动的合法性，有利于及时了解税法中存在的缺陷，并在依法治税的基础上去进一步完善税制，而不是用超越法律的权力去缩小避税的影响。虽然避税具有社会危害性，在法律没有明文禁止的情况下，只能将避税认定为合法行为。

At first, the author thinks that the core of direct tax problems of E-C Tax Law is to determine the tax jurisdiction to e-commerce. The paper analyzes the following three questions on the Permanent Establishment principles and income classification rules. Secondly, this paper foucuses on indirect tax problems of E-C Tax Law, including tariff and VAT. Thirdly, this paper foucuses on tax management problems of E-C Tax, including tax evasion and electronic tax. At last, the author discusses the E-C Tax Law of China and puts forward some constructive suggestions on the E-C Tax policy and law of China based on the study of the former parts.

首先，笔者认为电子商务的直接税法律的核心就在于如何界定对电子商务的国际税收管辖权，本文分别从常设机构原则、所得分类规则对电子商务的国际税收管辖权进行了界定：其次，本文对电子商务引起的关税、增值税两方面的法律问题进行了分析；再次，本文研究电子商务引起的税收征管法律问题，包括电子商务引起的逃避税法律问题和电子税务问题，并分析了电子税务建设和完善所必需的法律环境；最后，本文研究我国的电子商务税收法律问题，结合我国实际情况，对我国电子商务税收政策与立法提出了若干建议。

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。