查询词典 income tax

Article 7 Individuals who have no residence in China but who have stayed in China continuously or accumulatively not exceeding 90 days in a tax year shall be exempted from tax on the part of their income derived within the territory of China but paid by employers outside China and the payment not coming from the latters institutions or places within the territory of China.

第七条 在中国境内无住所，但是在一个纳税年度中在中国境内连续或者累计居住不超过90日的个人，其来源于中国境内的所得，由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分，免予缴纳个人所得税。

Article 7 Individuals who have no residence in China but who have stayed in China continuously or accumulatively not exceeding 90 days in a tax year shall be exempted from tax on the part of their income derived within the territory of China but paid by employers outside China and the payment not coming from the latter's institutions or places within the territory of China.

第七条 在中国境内无住所，但是在一个纳税年度中在中国境内连续或者累计居住不超过90日的个人，其来源于中国境内的所得，由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分，免予缴纳个人所得税。

The item set up and put into production then can become annual 100 ten thousand sets intelligence digital gas meter and network management system, can realize sale income 38000 ten thousand yuan, annual sale tax and affixture 1687.8 ten thousand yuan, annual profits total amount 3412.83 ten thousand yuan, ratio of investment profit 43.08% ratio of investment be nefit tax 64.81%; internal rate of return of finance 43.11% investment recovery period 3.54 years, profit and loss equilibrium point 37%, the item has good profit ability and pay off ability, and has the ability of certain anti-risk.

本项目建成投产后可形成年产100万台智能数字燃气仪表及网络管理系统，可实现销售收入38000万元，年销售税金及附加1687.80万元，年利润总额3412.83万元，投资利润率43.08%，投资利税率64.81%，财务内部收益率43.11%，投资回收期3.54年，盈亏平衡点37%，项目具有良好的盈利能力和清偿能力，并具有一定的抗风险能力。

Provision ratio as a result of the different provisions, making use of the percentage of accounts receivable balance of provision for bad debt reserve method of the enterprise, the difference between the use of double provision, many of the standard costs, income taxes, income distribution ratio in the absence of differences in the case of industries in different Allowance for bad debts using the industry method of its tax losses uneven, and the loss of the basis of fair competition.

相同情况下，以"合资"、"独资"企业计提坏账准备金可按应收账款余额的3％计报，有的还更高些。这样相比较，对"合资"、"独资"企业发生潜亏的可能性就比较小，应付市场风险能力就较强，而国有企业显然就处于劣势地位。2。坏除准备金计提混乱，造成资金流失和失控，国家收入减少。

Levy capital gains tax on securities transactions by individuals and enterprises access to the proceeds of the sale of securities and real estate operating income achieved in the capital gains tax levy.

征收资本利得税对从事证券交易的个人与企业买卖有价证券所获得的收益以及经营不动产所取得的收益征收资本利得税。

Finding owned company should take out no less than 30% from net income for one-time awarding the consummator and the conversion maker of the research finding, if the achievement is conversed or permitted to converse by others, and the one-time award of identified high-tech conversion projects should be no less than 40%. If the conversion is made by researcher himself or cooperated with others, the finding owned company should take out 15% of the after-tax profit for 3-5 years since the project has been successfully produced for awarding the consummator and the conversion maker of research finding, or pay one-time compensation referring such proportion, and the award of identified high-tech conversion projects should be no less than no less than 20% of after-tax profit. In joint-stock enterprises, in the case of introducing talents in the form of converting scientific and technical results shares, and the enterprises should give 30% of the value of the results as rewards. Shareholders will share the profits based on the shares they hold.

职务科技成果转让或许可他人实施转化的，科技成果拥有单位应当从净收入中提取不低于30％的比例，用于一次性奖励该项成果完成者和转化实施者，经认定的高新技术成果转化项目应当提取不低于40％的比例，用于一次性奖励；自行或与他人合作实施转化的，科技成果拥有单位应在项目成功投产3-5年内，按不低于该成果实施转化后实现的税后利润15％的比例，用于奖励该项科技成果完成者、转化实施者、或参照此比例给予一次性报酬，经认定的高新技术成果转化项目可按不低于税后利润20％的比例用于奖励；在股份制企业中，引进人才以入股方式转化其职务科技成果的，企业应给予其该科技成果作价入股金额30％的股份作为报酬，持股人依据其所持股份分享收益。

Based on this model, we studies the simultaneous existence of the agent"s optimal capital stock and income, the government"s optimal tax and public expenditure (We call the combination as an equilibrium mechanism), This essay draws the equivalent proposition of equilibrium mechanism existing and converts the former problem into another problem of selecting public sector mechanism that only includes the government behavior. So the existence of such as the optimal tax has been showed.

本文先建立了均衡机制存在性的一个等价命题，然后将均衡机制存d＼硕士学位论文＼N＝－wy MUnR'STImIS在性问题转化为只有政府行为的公共部门机制选择问题，从而得到最优税收等的存在性。

Provided that if the portion of the foreign currency income of the entire year has not been taxed, the taxable income in question shall be computed and converted into Renminbi at the exchange rate quotation on the last day of the tax year.

对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。

Tax evasion means that a taxpayer fails to pay or underpays the amount of tax payable by means of forging, altering, concealing, destroying without authorization accounting books, supporting vouchers for the accounts, by overstating expenses or not stating or understating income in accounting books, non-filing returns or filing false returns after notified by the tax department to report.

四、纳税人伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，或者在帐簿上多列支出或者不列、少列收入，或者经税务机关通知申报而拒不申报或者进行虚假的纳税申报，不缴或者少缴应纳税款的，是偷税。

Through an analysis of some tax archives of the French Colonial Marine Minister, this paper argues that the taxation system in French Indochina was characterized by imposition of heavy taxation on a vast variety of items, adoption of roles collectifs' and tax fanning in direct taxes collecting, and levies on opium, salt and wine franchising as the main indirect tax income.

国内史学界在这方面的研究已经取得了有意义的成果，普遍认为法国在印度支那实施了一系列具有殖民主义掠夺性质的经济政策，如贸易保护主义、高利贷银行资本和苛捐杂税等，严重地阻碍了印度支那自身生产力的发展和社会的进步，造成了当地经济单一发展的状况①。

I can not make it blossom and suits me

我不能让树为我开花

When temperatures are above approximately 80 °C discolouration of the raceways or rolling elements is a frequent feature.

当温度高于 80 °C 左右时，滚道或滚动元件褪色是很常见的特征。