查询词典 law of tax

This, the Guangzhou land tax department yesterday Xinhua News Agency correspondent in an interview that "the interest of savings deposits from individual income tax charge of the implementation" of the provisions of the savings deposit interest income only from a personal bank the State Council Industry Regulatory approval of the commercial banks, urban credit cooperatives and rural credit cooperatives, and other public deposits of financial institutions to obtain the savings deposit interest income, excluding securities companies paid to individual shareholders account for income funds, so the individual shareholders Capital account interest income levy personal income tax, does not apply "on the revisedthe decision" shall not be reduced 5% rate of taxation of personal income tax, should be "the People's Republic of individuals Income Tax Law,"the relevant provisions of Article III, 20% tax rate levied in accordance with the" interest, dividends, dividend income "personal income tax.

对此，广州地税部门昨日新华社记者在一次采访中，从个人收入的对储蓄存款利息所得的规定，执行"税务费用"的储蓄存款的利息只从个人银行，国务院业监管的批准商业银行，城市信用合作社，农村信用合作社，金融机构和其他公众存款，以获取储蓄存款利息所得，不包括企业支付给个人股东的证券资金帐户的收入，所以个人股东资本帐户的利息所得征收个人所得税，不适用"关于修改的决定"，不得减少5条个人所得税的征税％的速度，应该是"中华人民共和国个人所得税法"第三条，20％的税率征收的有关规定，按照"利息，股息，红利所得"个人所得税。

A new corporate tax law was introduced at the National People's Congress today, paving the way for the equalisation of the corporate tax rates paid by overseas and local companies to be levied at 25%, with Chinese companies currently being taxed up to 33%, in comparison with their foreign counterparts paying as little as 15% in corporate tax.

摘 要：中国宣布将统一内外资企业所得税税率，这意味着适用于外资企业长达近30年的税收优惠政策即将结束。长期以来，中国政府通过实行税收优惠政策来吸引外资，而新税法的颁布将为内外资企业创建一个公平竞争的环境。新的《企业所得税法》将于2008年1月1日起生效。

Only insist inside the overseas-funded enterprises revenue from tax indiscrimination treatment, and adjust the contents and forms of the revenue from tax special law system according to the our country industry policy, then can for our country the economy melts the economic integral whole of the human life field to turn to provide an efficiently, fair, the stable revenue from tax legal system environment, better promote our country the tax law system of perfect and BE in line with international usual practice better.

只有坚持内外资企业税收无差别待遇，并根据我国产业政策调整税收优惠法律制度的内容和形式，才能为我国经济融人世界经济一体化提供一个高效、公平、稳定的税收法制环境，更好地促进我国税法体系的完善以及更好地与国际惯例接轨。

Article 34 When taxpayers apply in accordance with Article 7 of the Tax Law for deduction of the amount of individual income tax paid already outside China, they shall present the original tax payment receipt issued by the tax authorities abroad.

第三十四条纳税义务人依照税法第七条的规定申请扣除已在境外缴纳的个人所得税税额时，应当提供境外税务机关填发的完税凭证原件。

Article 33 When taxpayers apply in accordance with Article 7 of the Tax Law for deduction of the amount of individual income tax paid already outside China, they shall present the original tax payment receipt issued by the tax authorities abroad.

第三十三条纳税义务人依照税法第七条的规定申请扣除已在境外缴纳的个人所得税税额时，应当提供境外税务机关填发的完税凭证原件。

Experts with Environmental Law, Chang Jiwen, a researchist in the Researching Institution of Law, CASS, said to "China Financial News", work on reseaching " Green tax and fees " is gainning better cooperation of the various Ministries and progressing faster than expected by likely going public next year. By then, charges for discharging pollutants into water and air as well as tax on resources export would be raised steeply.

环境法专家、中国社科院法学研究所研究员常纪文对《第一财经日报》表示，"绿色税费"研究工作得到各部委大力配合，速度超过预期，预计可能在明年推出，届时水污染和大气污染的排放费及资源出口税将大幅提高。

Thirty-second article of the tax law as referred to in Article VII have been outside at the personal income tax allowance to pay, people are referring to tax liability from the proceeds made outside China, according to the source country or region from the law and should pay the actual tax already paid.

第三十二条税法第七条所说的已在境外缴纳的个人所得税税额，是指纳税义务人从中国境外取得的所得，依照该所得来源国家或者地区的法律应当缴纳并且实际已经缴纳的税额。

Article 10 In case a taxpayer fails to pay tax within 15 days upon the receipt of the tax payment book, the Customs shall formulate and issue the Withholding Tax Notice of the Customs of the People's Republic of China to the taxpayer, sell off the detained goods or other properties by law and withhold tax with the proceeds.

第十条 纳税义务人自海关填发税款缴款书之日起15内未缴纳税款的，海关应当向纳税义务人制发《中华人民共和国海关抵缴税款通知书》，依法变卖被扣留的货物或者其他财产，并以变卖所得抵缴税款。

As the important component of national administration management, the tax administration becomes the focus of the society and managing tax in accordance with the law also becoming an important tach of running country according to law and realizing ruling administration by law.

作为国家行政管理的重要组成部分，税务行政越来越成为社会关注的焦点，依法治税也成为依法治国、实现行政管理法治化的重要一环。

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。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了