查询词典 income tax

A method by which an individual can transfer the assets from one retirement program to another without the recognition of income for tax purposes.

个人将资产从一个退休计划过户到另一个退休计划的方法，不必确认收入以缴纳所得税。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

Such as on the land system, suggest the proper dish to live to save to measure the land, perfect land supply way, raise the land supplies of useding for the commercial residential buildings;On the revenue, the structure that proper undertake is thorough adjust, enhance the reconcilement role of the revenue to repress the short-term churning action, control the invest to buy the building, suggest to open to advertise for the cl. To differ the profit tax, state can consider vs after the building of purchase article the lesson of taxes on income that street assign namely with high rate of duty.

如在土地制度上，建议宜盘活存量土地，完善土地供应办法，增加用于商品住宅的土地供给；在税收上，宜进行深入的结构性调整，加强税收的调节作用抑制短期炒作行为，控制投资性购房，建议开征级差利得税，政府可以考虑对购买商品房后短期即转让的所得税课以高税率。

In order to improve the redistributive efficiency of personal income taxes, the personal wage tax exemption has increased from 800 yuan to 1600 yuan.

为了更好地发挥个人所得税调节收入分配的功能，中国新的工薪所得税免税额由原来的800元提高到1600元。

In mid-century the majority of the country was self-consciously working class , and paid less than 10% of their income in tax

在世纪中叶，英国的大部分人是自觉的工人阶级，他们所纳税款不到他们收入的10%。

The New Zealand resident settlor is liable as the agent of the trustees to pay New Zealand tax on all the trust's income.

纽西兰居民设立人因其托管人代理身份，需承担该信托的纳税责任。

Utilize debt-financing not only increase enterprise's fund, but also improve total assets profit rate when interest rate of debt is lower the profit rate of capital, which is supported by tax shielder function and financial leverage that can increase enterprise's total income, and improve enterprise' s value.

利用债务融资不仅是增加企业资金的主要渠道，而且在企业总资本盈利率大于债务资本利息率的情况下，会通过利息抵税作用和财务杠杆作用增加企业总收益，提高企业资本价值。

An optimization model of net income after tax for single product in productiondistribution supply chain was established.

供应链是包括供应、制造、销售活动在内的物流、资金流、信息流一体化的公司网络系统·为满足供应链的整体目标，供应链中的公司可适当调整产品的交易价格，如采用转移价格、价格折扣、返点等方法实现[1～7]·文献[1]给出了一个优化跨国公司税后净收入的跨国供应链模型，建立了一个启发式解法，对原问题调整后应用连续线性规划进行了求解·文献[2]研究了公司内转移价格作为一种协调机制时的作用·本文在文献[1，2]的基础上，分析并建立了一个单产品生产销售供应链中总公司的税后净收入优化模型；最后，应用改进的进化规划算法进行了仿真实验计算·1

A joint return Married Filing Jointly allows spouses to combine their income and to deduct combined deductions and expenses on a single tax return .

一个联合的回报允许配偶结合起来，他们的收入和扣除合并扣除开支和一个单一的报税表。

A joint return allows spouses to combine their income and to deduct combined deductions and expenses on a single tax return.

联合返回配偶允许把他们的收入和支出，扣除代扣合计报税单。

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。