查询词典 tax on income

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%。

Year in December to participate in the establishment work which the company in 2004 budgot, the independence completes the overhead charge, the factory expense, the product cost budget has established and revises the work 3rd, the income calculation and the tax affairs work in August, 2004 to take over sell accountant's work, the primary cognizance main corporation factory sale income calculation, with urges the loans capturing, the tax payment to report to a higher authority and so on works 4, in November, 2005 until now the primary cognizance company stores goods the documentary evidence checkup, end of the month keeps in stock inventorying, the variance analysis Fixed asset management

月库存盘点，固定资产管理，盘点工作，确保帐实相符。。2003年12月参与公司2004年预算的编制工作，独立完成了管理费用、制造费用、产品成本的预算编制和修订工作。3、收入核算与税务工作 2004年8月接任销售会计的工作，主要负责总公司工厂销售收入的核算，跟催货款的收缴，纳税申报等工作4、2005年11月至今主要负责公司存货单据的核对，月末库存盘点，差异分析。

Year in December to participate in the establishment work which the company in 2004 budgot, the independence completes the overhead charge, the factory expense, the product cost budget has established and revises the work 3rd, the income calculation and the tax affairs work in August, 2004 to take over sell accountant's work, the primary cognizance main corporation factory sale income calculation, with urges the loans capturing, the tax payment to report to a higher authority and so on works 4, in November, 2005 until now the primary cognizance company stores goods the documentary evidence checkup, end of the month keeps in stock inventorying, the variance analysis Fixed asset management

收入核算与税务工作 2004年8月接任销售会计的工作，主要负责总公司工厂销售收入的核算，跟催货款的收缴，纳税申报等工作 4、2005年11月至今主要负责公司存货单据的核对，月末库存盘点，差异分析。固定资产的管理。问题补充：急用，盼好心的朋友帮忙，谢谢

An enterprise with foreign capital that reinvests its profits in China after paying the income tax may, in accordance with relevant State regulations, apply for refund of a part of the income tax already paid on the reinvested amount.

外资企业将缴纳所得税后的利润在中国境内再投资的，可以依照国家规定申请退还再投资部分已缴纳的部分所得税税款。

An enterprise that reinvests its profits in China after paying the income tax, may, in accordance with relevant state provisions, apply for refund of a part of the income tax already paid on the reinvested amount.

外资企业将缴纳所得税后的利润在中国境内再投资的，可以依照国家规定申请退还再投资部分已缴纳的部分所得税税款。

A foreign-funded enterprise that reinvests in China its profits after paying the income tax, may, in accordance with relevant state provisions, apply for refund of a part of the income tax already paid on the reinvested amount.

外资企业将缴纳所得税后的利润在中国境内再投资的，可以依照国家规定申请退还再投资部分已缴纳的部分所得税税款。

A foreign-invested enterprise that reinvests in China its share of profit obtained from the enterprise for a period of not less than five years, shall be refunded 40% of the income tax already paid on the reinvested portion. If investing in projects that produce export goods or projects with advanced technology, the enterprise shall be refunded the income tax in full.

四、外商投资企业缴纳所得税后，外国投资者从企业获得的利润再投资于中国境内，其经营期在5年以上的，可退还其再投资部分已缴纳所得税税款的40%；若投资于产品出口企业或先进技术企业，全部退还其再投资部分已缴纳的所得税税款。

From November 1, 1999, where personal savings in China's institutions of RMB and foreign currency savings deposit interest income, should be based on the ratio of 20% tax rate, to pay personal income tax.

从1999年11月1日起，凡个人在中国境内的储蓄机构取得的人民币、外币储蓄存款利息所得的，均应按20%比例税率，缴纳个人所得税。

This paper is the new corporate income tax law on the basis of comparison of the old and new income tax accounting and accounting, Analysis of the new criteria, the potential problem and to make recommendations accordingly, the better for readers to grasp and understand the new criteria.

本文是在以新的企业所得税法基础上，通过对比新旧所得税会计的核算和处理，剖析新准则隐含的问题，并据此提出建议，以便读者更好的掌握和了解新准则。

Through an analysis of some tax archives of the French Colonial Marine Minister, this paper argues that the taxation system in French Indochina was characterized by imposition of heavy taxation on a vast variety of items, adoption of roles collectifs' and tax fanning in direct taxes collecting, and levies on opium, salt and wine franchising as the main indirect tax income.

国内史学界在这方面的研究已经取得了有意义的成果，普遍认为法国在印度支那实施了一系列具有殖民主义掠夺性质的经济政策，如贸易保护主义、高利贷银行资本和苛捐杂税等，严重地阻碍了印度支那自身生产力的发展和社会的进步，造成了当地经济单一发展的状况①。

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。