查询词典 tax on profit

There are explicit stipulations in Law of Corporation, Fiscal Law and Tax Law on club finance, report form, tax payment, distribution of profit, which professional basketball club companies must carry out legally.

俱乐部公司的变更除依照《公司法》及《公司注册登记管理办法》的规定执行外，还需要根据中国篮球协会和职业联赛组织的有关规定进行办理，避免对职业联赛的顺利发展造成不利影响。

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。

Thus, those enterprises with long-term loss, with minor profit making or abnormal inconsecutive profit making status, and those enterprises whose profit margin inconsistent with its function taken in the group, will be targets for tax transfer pricing investigation and adjustments; however, customs offices would focus on the reasonability of declared import/export dutiable value on goods and whether such declared value is lower than "standard price" as determined by customs offices.

而海关注重的是进出口货物申报价格是否合理，以及进出口价格是否低于海关"基准价格"。

All above are good examples for us to focus our attention on the illegal activities covered by legal non-profit organizations. In view of the above, we had studied investigated criminal cases of non-profit organizations provided by Investigation Bureau, Department of Justice. In this thesis, we offered the most suitable methods, which can be used to prevent economic, money laundering, organized, white-collar, tax evasion, corruption and jobbery crimes that may befall non-profit organizations. We hope that our suggestions can stop the crime wave.

本文乃以国内非营利组织犯罪的文献为基础，辅以法务部调查局已侦办之案例，进行非营利组织犯罪问题之分析研究，并藉由此种研究成果，深入剖析并了解现存于非营利组织之犯罪状况，诸如犯罪型态、犯罪管道、犯罪手法、犯罪金额、侵害法益、受害对象、检调机关调查侦审情形等情；再针对各类型非营利组织犯罪发展趋势，研拟最适合防制国内非营利组织犯罪问题的策略。

GENERAL SITUATION:Yantai Malthouse Yongchang Branch is a joint — venture which is built in 1994. It is jointly built by Shandong Province Yantai Malthouse and Gansu Province Yongchang County Business Corporation. The plant occupies the land area 118mu. The building area is 22200 square metres. The designed scale will be 40000 tons per year. The total investment will be 40 million yuan. There are 552 whole equipment. After four years operation, tha market potential is expansive and the economic profit is good. The annual output is 96 million yuan RBM, the profit tax, 11.52 million yuan. The hongyuan Brand Malt has been registered by the stated. The production is in great demands in the market. We intend to extend the project from 40000 tons to 80000 tons on the basis of the existing workshop buildings.

项目概况：烟台市麦芽厂永昌分厂是山东省烟台市麦芽厂与甘肃永昌县商业总公司合资于1994年兴办的麦芽加工厂，占地118亩，厂房建筑面积22200平方米，设计规模年产麦芽4万吨，总投资4000万元，全部设备552台，经过4年的达产达标运行，市场前景广阔，经济效益良好，年产值达到9600万元，年利税1152万元，所产洪源牌麦芽经国家注册，畅销全国一百多个啤酒厂家，属典型的东西合作企业，鉴于市场广阔，经济效益可观，加之我县啤酒大麦资源十分丰富，技术人才、管理人才，经营人才齐备，拟在现4万吨基础上扩建，使产量达到10万吨，并带动农户形成10万亩啤酒大麦生产基地。

Such as on the land system, suggest the proper dish to live to save to measure the land, perfect land supply way, raise the land supplies of useding for the commercial residential buildings;On the revenue, the structure that proper undertake is thorough adjust, enhance the reconcilement role of the revenue to repress the short-term churning action, control the invest to buy the building, suggest to open to advertise for the cl. To differ the profit tax, state can consider vs after the building of purchase article the lesson of taxes on income that street assign namely with high rate of duty.

如在土地制度上，建议宜盘活存量土地，完善土地供应办法，增加用于商品住宅的土地供给；在税收上，宜进行深入的结构性调整，加强税收的调节作用抑制短期炒作行为，控制投资性购房，建议开征级差利得税，政府可以考虑对购买商品房后短期即转让的所得税课以高税率。

Under the perfectly free trade, outsourcing can make more profit than inhouse does no matter how big the products substitutability is while under the government's optimal trade policy, while subsidizing or tax the intermediate input productor, depend on the difference of products substitutability. If products substitutability is big, government would offer subsidy definitely, but if the substitutability of the products is very small, the government would not subsidize them but tax instead.

在完全自由贸易下，就本国与外国对於要素的需求而言，无论产品替代性大小皆为外购会比自己内制生产的利润还要大；政府的最适贸易政策下，政府对於厂商要素的补贴与否，端视产品替代性的大小，产品的替代性愈大，无论如何政府皆给予补贴，但如果产品的替代性很小，则政府不但不补贴，反而将会对於厂商课徵税额；而对於第三国进行最终财课税，将会使第三国进口的要素价格降低，达到抑制的效果。

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。

Any foreign investor of an enterprise with foreign investment which reinvests its share of profit obtained from the enterprise directly into that enterprise by increasing its capital, or uses the profit as capital investment to establish other enterprises with foreign investment to operate for a period of not less than five years shall, upon approval by the tax authorities of an application filed by the investor, be refunded forty percent of the income tax already paid on the reinvested amount.

第十条 外商投资企业的外国投资者，将从企业取得的利润直接再投资于该企业，增加注册资本，或者作为资本投资开办其他外商投资企业，经营期不少于五年的，经投资者申请，税务机关批准，退还其再投资部分已缴纳所得税的百分之四十税款，国务院另有优惠规定的，依照国务院的规定办理；再投资不满五年撤出的，应当缴回已退的税款。

"Any foreign investor of an enterprise with foreign investment which reinvests its share of profit obtained from the enterprise directly into that enterprise by increasing its registered capital, shall, upon approval by the tax authorities of an application filed by the investor, be refunded forty percent of the income tax already paid on the reinvested amount."

外商投资企业的外国投资者，将从企业取得的利润直接再投资于该企业，增加注册资本，经投资者申请，税务机关批准，退还其再投资部分已缴纳所得税的40%税款。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。