查询词典 tax on income

But network economy has the characteristic that is different from hypostatic economy, wait like sex of high fluidity, instability, high risk and tall speculation, its characteristic considers on superintendency means, for example the principle of an essential sex of policy of the taxation on the tradition is apanage principle, but in Internet in fictitious world, individual income tax is asked for by who with respect to existence problem.

但网络经济具有不同于实体经济的特点，如高度流动性、不稳定性、高风险性和高投机性等，在监管方式上考虑到其特殊性，例如传统上税收政策的一个根本性原则就是属地原则，但在互联网虚拟世界中，个人所得税由谁来征就存在问题。

The A-S model and expectation income maximum model are the basis for the analysis on the problem of tax evasion, and the theoretical and empirical studies based on these models are astrictive to economists.

国外学者研究逃税问题出发点是A-S模型和预期收入最大化模型，在此基础上的理论研究和实证研究都是引人注目。

New promulgate " law of enterprise income tax of People's Republic of China " regulation, the company invests in what place of field of energy-saving environmental protection makes, or the earning on project of energy-saving environmental protection, will enjoy the derate on taxation henceforth.

梗概： 新颁布的《中华人民共和国企业所得税法》规定，企业在节能环保方面所作的投资，或在节能环保项目上的所得，今后可享受税收上的减免。

From now on, all property rights including property rights will be free gift spouse, parent, child, grandparent, grandparents, grandchildren, grandson, daughter, brother and sisters; housing housing property owners will be free gifts directly dependent on its commitment to the maintenance or obligations or the maintenance of dependents; and housing property rights of all deaths, according to the legal heirs to obtain property rights, wills and other heir or legatee three cases of property rights free gift, to the parties not to collect personal income tax.

今后，包括房屋产权所有人将房屋产权无偿赠与配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹；房屋产权所有人将房屋产权无偿赠与对其承担直接抚养或者赡养义务的抚养人或者赡养人；房屋产权所有人死亡，依法取得房屋产权的法定继承人、遗嘱继承人或者受遗赠人等三种情形的房屋产权无偿赠与，可对当事双方不征收个人所得税。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

Additional incentives include no taxation on foreign dividend income and capital gains tax exemption on the sale of subsidiaries.

其他激励措施还包括免除国外股息收入税，免除分公司转手后的资本增值税。

A foreign investor which reinvests in Hainan Island dividends from an enterprise on Hainan Island for period of five years or more shall be entitled to a 40% refund on the income tax already paid on the reinvested amount.

境外投资者将从海南岛内的企业获得的利润，在境内再投资，期限不少于五年的，退还其再投资部分已缴纳所得税税款的40

Interest on state or local bonds ("municipals") is generally exempt from federal income tax and from tax by the issuing state or locality.

州或地方债券的收益一般是免除联邦和发行债券的州或地方的收入税的。

This small business payroll solution for up to 20 employees provides accurate income tax and national insurance contribution calculations , offers significant reductions in PAYE administration time , regular payslips for each employee , compliance with paye administrative requirements and the satisfaction and valuable tax free bonus prize of producing the payroll on time .

这个小型企业工资办法多达20名雇员提供准确的个人所得税和国民保险供款计算，提供了重大的削减拜耶给药时间，经常粮为每名雇员，如果要遵守拜耶行政的要求和满意度和宝贵的免税奖金奖产生薪金总额按时到位。

At present, land prices of gold accounted for 20%~ 30%, this part of the decline in the amount of housing prices, will impact the market to bid up housing prices fall, real estate prices are adjusted according to demand, the final price or return to the original location, The owners bought the house in future would also like to pay property tax each year, resulting in dark or drop out, so he personally thought that this method more difficult to implement, the only advantage of government departments have a long-term stability of the land transfer income, the current land fewer and fewer resources, long-term gains must be better than a one-time income, and land-use period are generally more than 50 years, so turnover is very long, long-term cycle of charges on the comparative advantage of government departments.

目前，土地价格的黄金占20 ％ 30 ％，这部分减少的数额，即住房价格，将影响市场抬高房价下跌，房地产价格是按照需求，最终价格还是回到原来的位置，业主买的房子今后还要财产税，每年造成黑暗或辍学，所以他个人认为，这种方法更加难以实施，只有利用政府部门一个长期稳定的土地转让收入，目前土地资源越来越少，长期收益，必须优于一次性收入，土地使用期限一般都超过50年，因此，营业额是很长的长期周期费用的比较优势的政府部门。

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。