查询词典 tax on income

Endowment assurance system ; personal income tax ; distribution of national income ; accounting on the cash basis ; funding system

养老保险体制；个人收入所得税；国民收入分配；现收现付制；基金制

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。

Our tax professionals are ready to offer suggestions on Chinese individual and corporation income tax and other related issues.

我们能及时了解各地的税务政策，并与税务机关保持紧密联系，从而顺应税务政策的调整变化，协助客户妥善处理税务事宜。

Based on this model, we studies the simultaneous existence of the agent"s optimal capital stock and income, the government"s optimal tax and public expenditure (We call the combination as an equilibrium mechanism), This essay draws the equivalent proposition of equilibrium mechanism existing and converts the former problem into another problem of selecting public sector mechanism that only includes the government behavior. So the existence of such as the optimal tax has been showed.

本文先建立了均衡机制存在性的一个等价命题，然后将均衡机制存d＼硕士学位论文＼N＝－wy MUnR'STImIS在性问题转化为只有政府行为的公共部门机制选择问题，从而得到最优税收等的存在性。

Last, the influence of this regulation on all the other tax-related items, such as the permanent difference, cumulative difference, income tax credit, undistributed surplus, and allowance to reduce deferred tax asset to expected realizable value is discussed.

最后，本论文亦将讨论相关的新增规定对税务相关项目的影响，这些项目包括永久性差异、暂时性差异、所得税抵减、未分配盈余及备抵递延所得税资产评价等等。

The tactic of the funds' raising is to open up new fiscal income— environmental protection tax, green tax ecosystem consumption tax and green government bond, to encourage private sector as the listed company to collect funds by securities business, and the other . ways that establish the policy bank for Western region development and issue ecosystem lottery etc.For insuring the smooth implement of above various strategies, the thesis carries on to argument and suggest the needing of the policy and systems that government should provide.

在筹资策略的研究中得出以下结论：开辟新的财政收入——环保税、绿色税、生态消费税和绿色公债作为生态建设资金的主要来源，鼓励私人投资者以上市公司的身份筹集资金用于投资西部生态建设，其他方式如创建由央行控股的政策性开发银行、发行生态彩票等方式来筹集资金等。

Small labor supply elasticity is supposed to put much tax burden on labor while to increase the pressure on employment, and pay roll tax is supposed to engender a better income redistribution effect as labor market is much homogenous.

当劳动供给弹性较小时，税收主要由劳动力负担，而且可能会增加就业压力；工薪税在劳动同质程度较高时可以取得较好的再分配效应。

The frame of personal income tax law of our country, which is based on the economic system, tax system and the situation of our productive forces in the initial stage of reform and opening of our country, has not kept paces with the demands of building a well-off society. All kinds of defects of the elements of tax law manifest the unsuitableness.

我国的个人所得税法律制度的基本框架构建于我国改革开放初期的经济体制、税收体制和生产力发展状况上，已不能较好地适应我国小康社会建设的需要，这种不适应表现为税法的各个要素上的种种缺陷。

The final settlement can be made after the end of the tax year without reconverting the taxable foreign currency income, on which the tax has already been pre-paid on a quarterly basis.

年度终了后汇算清缴时，对已按季度预缴税款的外国货币所得，不再重新折合计算

Howard was once a big-gesture guy on tax: an advocate for income-splitting by couples for tax purposes, an abolitionist of imposts on business, a small government man.

霍华德曾经是一个大姿态人在税：一位提倡者为收入分裂由夫妇为税目的，关税的废除主义者在事务，一个小政府人。

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。