查询词典 tax on income

Provided that if the portion of the foreign currency income of the entire year for which tax has not been paid, the taxable income in question shall be computed and converted into Renminbi at the exchange rate quotation on the last day of the tax year.

对全年未纳税的外国货币所得部分，按照年度最后一日的外汇牌价，折合成人民币计算应纳税所得额。

On the federal level, the personal income tax is a graduated tax, which means that the more you make, the higher the percentage of your income that you pay in taxes .

从联邦税收标准来看，个人所得税是一种累进税，也就是说，你挣的钱越多，其中用于缴税的钱所占总收人的比例也越高。

The federal government has a graduated income tax, that is, the percentage of the tax (14 to 70 percent) increases as a person's income increases. With the high cost of taxes, people are not very happy on April 15, when the federal taxes are due.

联邦政府实行累进收入所得税制，也就是说，税率(14%～70%)随个人收入的增加而增加，由于高额税收，人们在4月15日很不愉快，因为这一天是缴纳税款的日子。

Based on the analysis of "free riding", according to Laffer Curve and U.S. Personal Income Tax, this paper gives a new incentive mechamsm "PIIM" from the personal income tax idea.

在分析"Free riding"问题的基础上，依据拉弗曲线和美国个税方案，提出了一种基于个人所得税的激励机制。

VII.The taxation authorities at each level shall carefully and effectively implement the above-mentioned policies, estimate the influence caused from the adjustment of the policies on taxable wages to the reduction of enterprise income tax revenues, and timely adjust the amount of prepayable enterprise income tax of each enterprise for July through December of this year.

七、各级税务机关应认真落实上述政策规定，对计税工资扣除政策调整减少企业所得税收入的影响情况进行测算，据此及时调整每个企业今年7月一l2月的预缴企业所得税额。

Pursuant to the new PRC enterprise income taw law to be effective on January 1st, 2008, dividends payable by the WOFE to the Company will be subject to a 5% withholding tax pursuant to this new PRC enterprise income tax law and the current treaty between PRC and Hong Kong.

根据将于2008年1月1日正式生效的新出台的PRC公司所得税法案以及PRC与香港的现行条约规定，WOFE必须缴纳到本公司的股息为代扣所得税的5%。

Supplementary notice, Today, individuals will be less than two years to purchase housing external sales, sales tax should be levied in full; will be purchased over two years, and in accordance with city standards published ordinary housing shelter external sales should be located on the housing, capacity rates, housing size, prices and other documentary requirements and local taxation departments other materials, to the local tax department for handling exempted from business tax procedures; will be purchased over two years housing external sales, can not provide proof of a general shelter materials or audited non-compliance conditions, all in accordance with the ordinary non-housing related business tax policy that income by selling price minus the purchase of housing, the balance of a sales tax.

补充通知规定，今天起，个人将购买不足2年的住房对外销售的，应全额征收营业税；将购买超过2年的（含2年）的、符合本市公布的普通住房标准的住房对外销售，应持该住房的坐落、容积率、房屋面积、成交价格等证明材料及地方税务部门要求的其他材料，向地方税务部门申请办理免征营业税手续；将购买超过2年（含2年）的住房对外销售，不能提供属于普通住房的证明材料或经审核不符合规定条件的，一律按照非普通住房的有关营业税政策，即按售房收入减去购买房屋的价款后的差额征收营业税。

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。

The effect of tax rates on tax revenues depends on the responsiveness of labor supply to changes in tax rates and on the extent of substitution between taxable and nontaxable forms of income..

税率对税收收入的影响，取决于个人行为对税率变动地反应，以及课税所得形式和不课税所得形式间地替代程度。

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。

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。