查询词典 income tax

Article 10 An enterprise shall recognize the accrued income tax of the current period and prior periods as a liability and shall recognize the part of the income tax already paid in excess of the payable amount as an asset.

第十条企业应当将当期和以前期间应交未交的所得税确认为负债，将已支付的所得税超过应支付的部分确认为资产。

Article 10 An enterprise shall recognize the accrued income tax of the current period and prior periods as a liability, and shall recognize the part of the income tax already paid minus the payable amount as an asset.

第十条 企业应当将当期和以前期间应交未交的所得税确认为负债，将已支付的所得税超过应支付的部分确认为资产。

Article 7 Any individual who has no domicile in China, but has resided in China consecutively or accumulatively for not more than 90 days in one tax year shall be exempted from individual income tax on the part of the income derived from sources inside China, which is paid by an employer outside China and not borne by any of the employer's establishments or business places in 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。

Through capital gains tax and income tax differences between analysis and on readjustlnents in respect of the levy of a capital gains tax status and on the stock market, with emphasis on the sensitivity of meaning from the actual demonstration of levying capital profits tax on the feasibility of upcoming trends, while the levy of a capital gains tax on the limitations of China's securities, taxation should be elaborated in accordance with the tax burden of the principle of fairness for reform is to establish harmonious socialist society.

通过对资本利得税与所得税之间的差异分析和对目前我国就开征资本利得税现状及其对证券交易市场敏感性的探讨，着重从实际意义方面论证我国开征资本利得税的可行性趋势，同时提出近期开征资本利得税的局限，阐述我国证券税制应按照税负公平原则进行改革，是建立社会主义和谐社会的必然要求。

Contents: 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。

Besides, when in making tax planning, a company has to take into consideration the following two factors: one is the interaction between economy and tax, and the other is the property of a certain kind of taxes themselves. In this paper, the author tries to put forward some concrete approaches to tax planning, by analyzing the planning of certain taxes that will greatly affect the profit of a real estate development company, such as enterprise income tax and glebe value-added tax.

为了获取更大的收益，房地产开发企业必须对需要进行筹划的税种进行选择，本文通过对营业税、企业所得税、土地增值税等对房地产企业收入影响较大的税种进行具体的税收筹划分析，进而提出一些筹划的操作方法以供探讨。

In view of the general relationship between corporate income tax burden and scale of enterprises, in a rectangular coordinate system, suppose that ordinate axis stands for tax burden and abscissa axis stands for scale of enterprises, then the curve of tax burden of three cities' enterprises is like a flat S. that's to say, tax burden of the smallest enterprises is relatively high, that of enterprises scaled from 5 million to 10 million yuan is the lowest, and then tax burden increases with the scale going up. The trend continues until the scale of enterprises is beyond 100 million yuan and the top point appears. When the scale of enterprises expands to 800 million yuan, the tax burden starts to turn down and is lower than that when the scale of enterprises is beyond 100 million yuan.

就企业所得税负担与企业规模的一般关系看，如果以直角坐标系的纵轴表示税负，横轴表示企业规模，那么随着企业规模的变大，三城市企业的税负曲线呈一个平躺着的S形状，即规模最小的企业税负较高，500到1，000万元企业的税负率最低，然后企业的税负率开始随规模的增加而提高，这种趋势一直延续到企业规模超过1亿元时达到最高点，待企业规模继续扩张到8亿元左右时，税负开始回落，并将低于原先超过1亿元时的水平。

Been selling real estate in the land to pay the deed tax, the sale of housing have to pay sales tax and the corresponding cities have to pay taxes and maintenance of building profitable real estate business after the corporate income tax to pay the real estate business, as enterprises will have to pay taxes , it is impossible to incorporate within the scope of property tax, in the land transfer occurred during the land value-added tax should be paid by transferring the land, which has nothing to do and more buyers in any way related.

出售房地产的土地缴纳契税，出售住房缴纳营业税和相应的城市有纳税的建设和维护房地产业务盈利后，企业所得税缴纳的房地产业务，作为企业必须付税，这是不可能纳入范围之内的物业税，在土地转让过程中发生的土地增值税应通过转让土地，其中没有任何关系和更多的消费者在任何方式有关。

The e-commerce influence on the tax theory and tax system that established on the traditional business deeply, involving value-added tax, business tax, income tax, tariff, stamp tax etc because of the dummy, digital and confusable characteristic contrasting to the traditional business.

电子商务不同于传统的贸易方式，由于其虚拟化、数字化、隐匿化等特点，对建立在传统的生产、贸易方式基础之上的税收征管影响广泛，涉及到增值税、营业税、所得税、关税、印花税等多个税种，给我国税收征管提出相当严峻的挑战。

Our country's tax law has much deficiency now which prohibit the development of medium and small enterprises seriously, for example , in the aspect of tax legislation , the sponsors of interpretation are confusion, the target is ambiguous, the mdthod is single.; in the aspect of tax substantive law, VAT Law, Income Tax Law and Tariff Law are unreasonable in system design.; in the aspect of tax procedural laws, medium and small enterprises 'tax-paying cost is too high, pay attention to punishment but neglect services, and taxpayers of medium and small enterprises lack of procedural pertect, all these severely prohibit their development.

我国现行税收法律制度中还存在着诸多的不足，主要表现在税收立法方面促进中小企业立法主体混乱，目标不明确，手段单一；税收实体法方面增值税法、所得税法、关税法制度设计不合理；税收程序法方面中小企业纳税成本高、征税机关&重惩罚轻服务&、中小企业纳税人缺乏程序性保护等，严重的阻碍了中小企业的发展。

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。