查询词典 income

Article 43 The format for individual income tax returns, individual income tax withholding returns and individual income tax payment receipts shall be formulated by the State Administration of Taxation in a unified manner.

第四十三条个人所得税纳税申报表、扣缴个人所得税报告表和个人所得税完税凭证式样，由国家税务总局统一制定。

Explain how corporate income could be taxed under a comprehensive income tax without recourse to a corporate income tax.

解释在全面所得税之下，公司收入能被税收而没有依赖於一项公司收入。

We generally and I think rightly applaud the substitution of workfare for welfare, because welfare promotes dependency by taxing work heavily--if welfare is cut off when the recipient's income reaches, say,$20,000 a year, so that if he was receiving welfare payments in cash or kind worth $2,000 an increase in his income to $23,000 will net him only $1,000 ($23,000 -$2,000 =$1,000), this means that his marginal income tax rate is .67--a potent discouragement to working.

我们大都赞成用工作福利（按：领取福利金的失业者要参与公益活动等工作）来取代社会保障福利，我认为这是理所应当的，因为社会保障福利制度对参加劳动课以重税而徒增加了人们对社会救助的依赖性——如果一个领着社会保障金的人收入达到

In accordance with Cai Shui Zi [1987] No.134, as for a foreign enterprise which undertakes contracted project operation and provides labor services in China, if the equipment (inclusive of spare and accessory parts related to the use of equipment) and building materials they purchased or manufactured on a commission basis to meet the needs of the contractee's engineering operation or labor service projects can meet all the requirements as listed below, the prices (inclusive of the international freight and insurance premium with accurate invoices and vouchers) are allowed to be deducted from the total value of business income from contracted projects or labor service projects for the calculation and payment of enterprise income tax, and the maximum of deduction is 70% of the total business income.

对于代为采购材料的行为，根据财税字[1987]第134号规定，外国企业在中国境内承包工程作业和提供劳务，代为采购或者代为制造出包方的工程作业和劳务项目所需用的机器设备（包括与机器设备的使用有关的零配件）、建筑材料，符合下列各项条件的，其价款（包括能够提供准确凭证单据的国际运费和保险费）准予从其工程作业和提供劳务的业务收入总额中扣除计算缴纳企业所得税，但扣除额最多不得超过业务收入总额的70%。

You get a Federal deduction (if you're an itemizer) for state income taxes; Federal income taxes are reckoned annually: Pay your last state income tax installment is-fore December 31st.

你为州所得税准备一个联邦的减除(如果你是 itemizer)；联邦的所得税是每年计算：薪资你的最后州所得税安装是-在前的十二月 31 日。

The specific data that an appraiser investigates in the income capitalization approach might include the property's gross income expectancy, the anticipated annual operating expenses, the pattern and duration of the property's income stream, and the anticipated reversionary value.

评估师应用收益途径时所调查的特定数据可能包括资产的预期总收入、预期年经营费用、财产收益流的模式和期间以及预期的终值。

The paper point out the problems of the consumption structure of Yanbian urban residents through studying it: the percent of food consumption expenditure is relatively large; the consumption structure between people who have different income have great difference; compared with the developed areas in our china,the consumption structure of Yanbian is different; the percent of residents savings deposits is relatively large;Meanwhile, through studying the consumption structure of Yanbian urban residents, we also can fina that:The overall income level of residents is low; Distribution gap of income is too large; industrial structure is unbalance; population aging and unharmony of the consumption environment and so on ,which is the fundamental reason why caused these problems.

本文通过对延边城镇居民消费结构的研究，指出城镇居民消费结构中存在的问题：食品消费支出中的粮食消费支出偏大；不同收入群体消费结构差异较大；与发达地区消费结构差异较大；居民储蓄存款比例偏大。并且通过分析发现：居民整体收入水平偏低；收入分配差距过大；产业结构失衡；人口老年化和消费环境不和谐等因素，是引起这些问题的根本原因。

To avoid double taxation on income earned outside the US (including income repatriated in the form of dividends from nonUS companies), a foreign tax credit is available for foreign income taxes paid.

为避免对来自美国之外的收入(包括从非美国公司以股息形式收回的收入)重复征税，公司可以对已支付的国外所得税进行税收抵免。

I saved taxes for last, recommending that we increase the top income tax rate from 31 to 36 percent on incomes over $180,000, with a 10 percent surcharge on incomes over $250,000; raise the corporate income tax rate from 34 to 36 percent on incomes over $10 million; end the tax subsidy that made it more profitable for a company to shut down its American operations and move overseas than to reinvest at home; subject more of the income of the best-off Social Security recipients to taxation; and enact the BTU tax.

我把税收问题留到最后来说。

2For a technologically-advanced enterprise, if it remains a technologically-advanced enterprise when the period for exemption and reduction of enterprise income tax as provided in Item 1 of this Article expiries, the enterprise income tax may be collected at half of the tax rate provided by tax law for 3 more years, if the halved tax rate is lower than 10%, the enterprise income tax shall be collected at the rate of 10%.

先进技术企业，按本条第项规定减免企业所得税期满后，仍为先进技术企业的，可按税法规定的税率延长三年减半征收企业所得税；减半后的税率低于10％的，按10％的税率征收企业所得税。

Plunder melds and run with this jewel!

掠夺melds和运行与此宝石！

My dream is to be a crazy growing tree and extend at the edge between the city and the forest.

此刻，也许正是在通往天国的路上，我体验着这白色的晕旋。