查询词典 income tax

Article said that China real estate exist "4" basin, the policy of "Basin"(negative profits, low tax, duty drawback, Blue India accounts Policy Focus), the interest rate "basin", taxation "Basin"(China not only low-tax and tax incomplete, no property tax, Trading income tax and inheritance tax, foreign Housing developed secondary trading value of the tax is generally 20% more serious bubble may upgrade to 50% or even higher, and some countries have also adopted a progressive tax to curb speculation) and the exchange rate "Basin"(short term appreciation of the existence of the Chinese exchange rate pressure, the international money watching), coupled with the love and structure of local government too low, leading to the coastal cities of residential living functional serious alienation and distortions residential speculation run wild.

文章中称，中国房地产存在"四个"盆地，即政策的"盆地"(负利、低税、退税、蓝印户口等政策聚焦)、利率的"盆地"、税收的"盆地"(中国不仅低税而且税不全，没有物业税、交易所得税和遗产税，国外发达国家二手房交易增值部份征税一般都在20%以上，泡沫严重时可提升到50%左右乃至更高，而且有的国家还采取累进征税，以抑制投机)和汇率的"盆地"(短期内中国汇率存在升值压力，国际游资虎视眈眈)，再加上地方政府的过分呵护以及产业结构的低下，导致了沿海各大城市住宅居住功能严重异化和扭曲，住宅投机盛行。

Requisites: Chinese Tax System,Taxation, AccountingContent: The course introduces the engenderment and development of tax agency system, the relationship between tax imposition and payment, tax administration, agency for tax registration, agency for invoice subscription, opening and examination, agency for the establishment of accounts and regulations, declaration agency and practice for turnover tax, income tax and others.

主要内容：本课程主要讲述税务代理制度产生与发展的基本历程，税收征纳关系中的地位与作用，税务管理，税务登记代理，发票领购、填开与审查代理，建账建制代理，企业涉税会计核算，流转税纳税申报代理以及实务，所得税纳税申报代理以及实务，其他税种纳税申报代理以及实务，代理纳税审查方法，税务行政复议代理以及涉税文书制作代理等。

The follow-up control of the standard for enterprises'' itemizing the wages of and welfare funds for their workers and staff after the lifting of the examination and approval procedures for such standard The standard for the itemization of wages of and welfare fund for the workers and staff of an enterprise should, together with the documents applied for determining such standard and other relevant materials, be subject to the examination and approval of the local tax authorities according to Article 24 of the Rules for the Implementation of the Income Tax Law of People''s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to as "Rules for the Implementation of the Income Tax Law").

一、取消企业列支职工工资、福利费标准审核的后续管理根据《中华人民共和国外商投资企业和外国企业所得税法实施细则》第二十四条的规定，企业支付给职工的工资、福利费，应当报送其支付标准和所依据的文件及有关资料，经当地税务机关审核同意后，准予列支。

This roisters so that hold out large issue, it is to show total bureau of national tax Wu was opposite on October 28 bureau of Beijing land tax " the ask for instructions that sells fictitious money to obtain income plan to ask for problem of individual income tax through the network about the individual " give an official.

这件闹腾得挺大的事情，是指国家税务总局在10月28日对北京地税局《关于个人通过网络销售虚拟货币取得收入计征个人所得税问题的请示》的批复。

We have adopted－or are still debating－many of his plans: school vouchers （he believed public schools perform poorly because they are monopolies）; the negative income tax （Friedman proposed substituting direct payments to the poor for the "rag bag" of existing government services－the idea partially inspired today's "earned income tax credit," providing subsidies for low-income workers）; the all-volunteer military, created in 1973; and personal accounts for Social Security.

例如，教育券（他认为公立学校是垄断机构，因此不如私立学校）；负所得税，即穷人工作不用交税，还可得到补助（弗里德曼主张直接向穷人支付现金，用以取代质量不佳的政府服务，当前美国的&工作所得税抵免&就得益于他的主张）；1973年起实行的全志愿兵役制以及社会保障个人帐户。

In anther words, it means the management of tax collection has adopt a new mode. it's collection and service use 'deal in one department', 'collection in one window' and' tax first then certificate 'for deed tax , turnover tax, city construction and maintain tax, education addition tax, stamp tax, income tax, land value increment tax, tax on land occupation, and so on.

即契税、营业税及城市建设维护税、教育附加、印花税、所得税、土地增值税、耕地占用税等税收的征收管理采取&一厅式办理&、&一窗式征收&和&先税后证&的征管和服务模式。

Article 18 The measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effect of the expected asset recovery or liability settlement method on the balance sheet day on the income taxes, i.e.

第十八条递延所得税资产和递延所得税负债的计量，应当反映资产负债表日企业预期收回资产或清偿负债方式的所得税影响，即在计量递延所得税资产和递延所得税负债时，应当采用与收回资产或清偿债务的预期方式相一致的税率和计税基础。

In order to safeguard the state's taxation rights and interests, and in accordance with the related stipulations of the Law of the People's Republic of China on Individual Income Tax and the Regulations for Its Implementation, the Circular on Some Questions Concerning the Levy of Individual Income Tax on Income Earned From Abroad is hereby given as follows

为维护国家税收权益，根据《中华人民共和国个人所得税法》及其实施条例的有关规定，现对境外所得征收个人所得税若干问题通知如下

The productive enterprise such as the forms of jointventures,cooperative ventures, annexations, contract,leasing, share-holder of technology, from the year whenthey start production and approved by the Tax Bureau,can get back totally the increment of income tax in 2years,and from the 3rd to the 5th year can get back 50％of annual income tax.

合资、合营、兼并、承包、租赁、技术入股等形式的生产企业，从投产年度起，经财税部门审定，2 年内新增的所得税，全部返还给企业，从第 3年到第 5年上缴的所得税的50％返还给企业。

In addition to income tax, companies were also subject to a profits tax,[7] introduced by Labour Chancellor Sir Stafford Cripps, which was deducted from company profits when determining the income tax liability.

除了要缴纳所得税外，企业还需承担一项利润税，这在确定企业所得税税务责任时从其利润中扣除，这项政策由当时工党政府的财政大臣斯坦福·克里普斯推出。

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。