查询词典 profit and tax

Finding owned company should take out no less than 30% from net income for one-time awarding the consummator and the conversion maker of the research finding, if the achievement is conversed or permitted to converse by others, and the one-time award of identified high-tech conversion projects should be no less than 40%. If the conversion is made by researcher himself or cooperated with others, the finding owned company should take out 15% of the after-tax profit for 3-5 years since the project has been successfully produced for awarding the consummator and the conversion maker of research finding, or pay one-time compensation referring such proportion, and the award of identified high-tech conversion projects should be no less than no less than 20% of after-tax profit. In joint-stock enterprises, in the case of introducing talents in the form of converting scientific and technical results shares, and the enterprises should give 30% of the value of the results as rewards. Shareholders will share the profits based on the shares they hold.

职务科技成果转让或许可他人实施转化的，科技成果拥有单位应当从净收入中提取不低于30％的比例，用于一次性奖励该项成果完成者和转化实施者，经认定的高新技术成果转化项目应当提取不低于40％的比例，用于一次性奖励；自行或与他人合作实施转化的，科技成果拥有单位应在项目成功投产3-5年内，按不低于该成果实施转化后实现的税后利润15％的比例，用于奖励该项科技成果完成者、转化实施者、或参照此比例给予一次性报酬，经认定的高新技术成果转化项目可按不低于税后利润20％的比例用于奖励；在股份制企业中，引进人才以入股方式转化其职务科技成果的，企业应给予其该科技成果作价入股金额30％的股份作为报酬，持股人依据其所持股份分享收益。

Third, development and perfection of system of distribution mainly include perfection of budget (the principle of budgeted revenue and expenditure in balance, unification of budget system, perfection of double budget and strengthen of supervision on budget), reform of tax system(realization of fairness in tax, coordination of profit distribution of tax, pushing on reform of tax system and complying out tax law),distributive system of financial expenditure(the goal of public financial, structure of financial expenditure, scale of financial expenditure, supervision of financial expenditure, efficiency of financial capital) etc.

作为一种物质利益关系的集中体现，分配的公平与否以及公平的实现程度，基本取决于分配前提的平等性、分配规则的公平性、分配过程的秩序性和分配结果的合理性，其中的关键是分配规则或分配制度问题。因此，把分配引入法律特别是经济法的研究视野，无论是在分配理论的创新上，还是在分配制度的改革上，都具有积极而重要的意义。

To pay income tax return for the year, Chongjian income tax expenses, net profit increase For income tax Xianzheng back to enjoy the preferential policies for listed companies, according to the Ministry of Finance, on a cash basis return of income tax system, it was received directly Chongjian income tax expense, to their total profits of listed companies Provision income tax, paid when Provision of more than income tax, then, should be returned for refund of income tax and pay some more, will be Chongjian income tax rebate of the amount for little or negative, inflated profits.

七、多交所得税，年度内申请退回，冲减所得税费用，增加净利润对于一些享受所得税先征后退优惠政策的上市公司，根据财政部的规定，对返还所得税采用收付实现制，收到时直接冲减所得税费用，上市公司先按利润总额计提所得税，而交纳时超过了计提的所得税，然后申请退回应返还的所得税和多交纳的部分，将退回部分予以冲减所得税费用数额很少，甚至出现负数，虚增盈利。

In cases where the enterprise income tax shall be levied, the tax shall be assessed on the taxable income calculated exactly from documents provided by the taxpayer as to costs and expenses, where no such documentation is available, the tax shall be assessed on the taxable income calculated on the basis of an appropriate rate of profit, provisionally determined at 15 per cent of the business proceeds in accordance with the provisions of Article 24 of the Detailed rules and Regulations for the Implementation of the Income Tax Law of the People's Republic of China Concerning Foreign Enterprises.

应征收的企业所得税，除了能够提供准确的成本、费用凭证，正确计算应纳税所得额的以外，应按照《中华人民共和国外国企业所得税法施行细则》第二十四条规定，核定利润率，暂以业务收入额的15％为应纳税的所得额，计算征收所得税。

If the player is sold from the "motherclub" and his new team decides to sell him the normal transfer tax is taken When selling a player within 5 weeks of purchase 95% of the profit is taken as tax, When selling a player within 6-15 weeks of purchase 50% of the profit is taken as tax, When selling a player beyond 15 weeks of purchase 20% of the profit is taken as tax.

如果这个球员被卖从" motherclub "和他的新队决定卖他正常调动税被采取当卖一个球员在5 个星期内收购95%赢利被采取作为税，当卖一个球员在6-15 个星期内收购50%赢利被采取作为税，当卖一个球员在15 个星期之外收购20%赢利被采取作为税

The environmental economic policy that the general management branch carries out has mainly: city and town land use tax, cultivated land impropriate tax, the city and countryside upkeep builds tax, resources tax, resource comprehensive utilization, comprehensive utilization profit retention environmental protection investment, enterprise renovation of environmental protection investment, cleaning production, finance tax policy and bank environmental protection loan beneficial to the environment, etc.

综合管理部门执行的环境经济政策主要有：城镇土地使用税、耕地占用税、城乡维护建设税、资源税、资源综合利用、综合利用利润留成环保投资、企业更新改造环保投资、清洁生产、有益于环境的财政税收政策、银行环境保护贷款等。

But exist more insufficient , embody in mainly: Various kinds of structured according to the administrative division deal in facilities, the overall arrangement is unreasonable; Management system is not obeyed , the upper and lower responsibilities right relation is indeterminate , overstaffing in organizations, there are too many supernumeraries; The mechanism is unable to adapt to the turn of the market, the expenses are partial and large; The asset- liability ratio is too high, leaving unused , non-performing assets is too big in specific gravity, the heavy , whole efficiency of enterprises burden is low, compare with the big petroleum petro-chemical corporations of foreign countries, all have greater disparity in the respects , such as scale , business income , after-tax profit, per capita business income , per capita after-tax profit ,etc, especially the respects of personnel, disparity is greater.

但也存在许多不足，主要体现在：按行政区划构建的各种经营设施，布局不合理；管理体制不顺，上下责权利关系不明确，机构臃肿，冗员过多；机制无法适应市场变化，费用开支偏大：资产负债率过高，闲置、不良资产比重过大，企业负担沉重、整体效率低，与国外大的石油石化公司比较，在规模、营业收入、税后利润、人均营业收入、人均税后利润等方面都有较大的差距，尤其是人员方面，差距就更大了。

It mainly includes confirmation of the profit-making years, making-up of losses, lawfully enjoyed regular tax reduction or exemption, lowered tax rate for certain items or industries, mark-on deduction of technological development fees, crediting of enterprise income tax due to purchase of domestic equipment for investment, reduction and exemption of local income tax, and so on

主要包括获利年度的确认、亏损的弥补、依法享受定期减免税、特定项目或产业减低税率、技术开发费加成扣除、购买国产设各投资抵免企业所得税、地方所得税减免等

However, the hamlet of 280 mus of farmland is not worth in this, average per capita achieves tax of production value, profit and net income to occupy whole town front row, whole village is comparatively well-off door last year on 150 foundation, add again this year reach 250, become the jewel that smooth fierce native place brights.

然而，在这个不足280亩耕地的小村，人均创产值、利税和纯收入居全市前列，全村小康户在去年150户的基础上，今年又增至250户，成为光武故里一颗璀璨的明珠。

It reveals our company's sales and profit before tax for the last 10 years.

大家可以注意到，销售额上升了，但我们的同期利润也有相应的增加。

As she looked at Warrington's manly face, and dark, melancholy eyes, she had settled in her mind that he must have been the victim of an unhappy attachment.

每逢看到沃林顿那刚毅的脸，那乌黑、忧郁的眼睛，她便会相信，他一定作过不幸的爱情的受害者。

Maybe they'll disappear into a pothole.

也许他们将在壶穴里消失