查询词典 tax reduction

Fourth, depending on the precise nature and scale of the change, the extra tax collected might permit a reduction in the tax rate or fund a complementary tax relief for equity.

第四，根据TDI变动的确切性质与幅度，额外收取的税收或许可以允许下调税率，或支付某种股票附加税的减免。

Dollars. The9 income tax expense reduction of the ring, mainly in the first quarter compared to the reduction of deferred income tax assets.

九城所得税支出的环比减少，主要与第一季度相比，递延所得税资产的减少。

From this perspective, the dissertation propounds theoretic framework of Hainan CGE model, prepares Hainan Social Accounting Matrix integrating Hainan's statistic data, forms an equilibrious and uniform data set, and on this basis constructs a CGE model referring to Hainan's six departments to next study impact of policy changes about exemption of agricultural tax for specific produces and further reduction of agricultural tax on Hainan's economic structure, producer welfare, consumer welfare, fiscal revenue and so forth, and provide certain theory and means for enaction, analysis and evaluation of provincial policy.

本文从这个角度出发，提出了海南省CGE模型的理论框架，结合海南省统计数据的实际情况，编制出海南省社会核算矩阵，形成一个均衡一致的数据集，并在此基础上构建出一个海南省六部门的CGE模型，用于下一步研究取消农业特产税和进一步降低农业税等政策变化对海南经济结构、生产者福利、消费者福利、财政收入等方面的影响，为省级政策的制定、分析和评价提供了一定的理论和方法支撑。

Enterprises with Taiwan investment which are knowledge and technology intensive industry enterprises with internationally advanced technology, or whose value of export products in that year accounts for 70% or more of the total value of the products for the same year, or which are development projects may pay income tax at a rate of 15% after the expiration of the exemption and reduction period as stipulated in item 1 of this Article upon the approval of the tax authority.

台湾投资者投资举办具有国际先进技术水平的知识密集、技术密集型工业企业，或当年产品出口产值达到当年企业产品总产值70％以上的企业，以及开发性项目，在享受本条第一款规定的减免税期满后的年度，经税务机关批准，可以按15％的税率征收所得税。

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。

Applied by enterprises and approved by tax departments, imposition of enterprises' income tax can be reduced 15 percent to 30 percent according to the ratal unceasingly in ten years when the preferential policies of "exemption from taxation for two years, reduction from taxation for three years" expire for foreign-invested projects of raising and processing excellent breeder up to a certain extent economic scale and productive projects which can improve and cultivate new varieties fruit and vegetables, and provide high and new technology of fresh and storage.

外商投资引进的优良种畜禽饲养、加工达到一定经济规模的项目，以及能够改良、培育新的林果、蔬菜品种并能提供保鲜、储藏高新技术的生产性项目，除可享受企业所得税"两免三减"优惠政策外，经企业申请，税务部门批准，在以后的10年内可继续按应纳税额减征15%—30%的企业所得税。

This article anlysis the reasons from the design of tax system,coss deduction ,civica wareness and management measures.There are some suggestions from the writer in perfecting personal tax system ,such as how to comfirm the standers in cost reduction,how to improve the the individual income tax ,how to strength the colletion management system,how to enhance the civic awareness .

本文从税制设计、费用扣除、公民意识、征管措施等成因分析，在完善个人所得税的征收范围，明确费用扣除标准，优化我国个人所得税的税率结构，强化我国个人所得税的税收征管制度，提高公民意识等方面提出了自己的建议。

3For a export-oriented enterprise, if the value of its products exported in the current year amounts to more than 70% of the total value of its products when the period for exemption and reduction of enterprise income tax as provided in Item 1 of this Article expiries, it may pay the enterprise income tax at half of the current tax rate, if the halved tax rate of enterprise income tax is lower than 10%, the enterprise income tax shall be collected at the rate of 10%.

产品出口企业，按本条第项规定减免企业所得税期满后，凡当年企业出口产值达到企业产品产值70％以上的，可按现行税率减半缴纳企业所得税，减半后的企业所得税税率低于10％的，按10％的税率缴纳企业所得税。

2For a technologically-advanced enterprise, if it remains a technologically-advanced enterprise when the period for exemption and reduction of enterprise income tax as provided in Item 1 of this Article expiries, the enterprise income tax may be collected at half of the tax rate provided by tax law for 3 more years, if the halved tax rate is lower than 10%, the enterprise income tax shall be collected at the rate of 10%.

先进技术企业，按本条第项规定减免企业所得税期满后，仍为先进技术企业的，可按税法规定的税率延长三年减半征收企业所得税；减半后的税率低于10％的，按10％的税率征收企业所得税。

Rational systems of taxes and penal servitude were able to inspire the laborer's manufacture enthusiasm and promote the technique advancement and industry development, but excessive levy would cause laborer's escape, the state tax reduction and smelting technology stagnation.

合理的赋课和劳役制度能够有效的激发劳动者的生产积极性，促进技术进步和产业发展；过度的征收则会使劳动者逃避生产，国家赋税减少，冶炼技术停滞。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。