查询词典 tax-deductible

Article 32 A tax authority may, in accordance with relevant State regulations, commission related units to collect small, decentralized, nuisance tax payments and shall issue such units with a certificate of a commissioned tax collector.

第三十二条税务机关根据国家有关规定可以委托有关单位代征少数零星分散的税收，并发给委托代征证书。

Ethe term "tax" means Omani tax or Chinese tax, as the context requires.

"税收"一语按照上下文，是指阿曼税收或者中国税收

Because our country executes is tax will be separated model, thus determine the tax on taxable profit in the confirmation and accounting, between many differences, must have permanent differences also has difference, the timing of the long-term equity investment difference compared to the equity method to control, because when the accounting of a long-term equity investment measured by employing the equity method under the condition of a long-term equity investment obtained from the disposal to every link existing accounting and tax laws are not consistent.

由于我国实行的是税会分离模式，因此税法上在确定应纳税所得额和会计在确认利润的时候，二者之间必然有很多的差异，既有永久性的差异也有时间性的差异，长期股权投资权益法导致的差异比较难以把握，因为当会计对长期股权投资采用权益法核算的情况下从取得长期股权投资到最后的处置每一个环节都存在会计处理和税法规定不相一致的地方。

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。

Though sensible, this system broke down in practice as every state firm—after several rounds of consolidation, there are still 169,000 today—haggled over the precise share of earnings it could retain. China's 1994 tax reform cleared all that up, by setting a non-negotiable corporate tax rate (now around 33%, about double that for foreign firms). In return, companies could keep all their post-tax profits.

尽管当时较为可行，但由于国有企业（经过几轮合并，今天仍有169000家国有企业）在保留多少利润的问题上争论不休，最终导致这个政策的流产。1994年的税制改革通过设置了一个硬性的所得税率（今天大约为33%，两倍于外商投资企业）对这一些进行了整顿，企业缴纳完应交税金后可以保留全部利润。

Cal Golden is a volunteer tax preparer and webmaster of Tax Help Super Tips For up to the minute information on how to get the most from your tax returns, visit his site now.

cal黄金是一个志愿者taxpreparer和管理员，协助税务超级秘诀到分钟信息如何获取最从你报税，访问他的网站。

S estimates an average tax preparer needs more than fifty hours. This is why a lot of Americans pay professional tax preparers to complete their tax documents for them.

如果做得很差，那你个人的能力肯定有问题，总之不管怎么样说，都可能会招来面试官的反感。

America introduced its federal estate tax in 1916. Britain's death duty goes back further. Taking modern shape in 1894, it can be traced back to 1694 when probate duty was introduced. Since 1986 it has confusingly been called inheritance tax although it is nothing of the sort. Like America's estate duty it remains a levy on the amount left by the deceased and does not tax what individual beneficiaries receive.

美国在1916年开始征收不动产税，英国的遗产税紧随其后，它可以追溯到1964年征收的遗嘱税，在1894年已有现代雏形，从1986年开始，虽然与继承税没有什么相似之处，但大家仍常将二者搞混，比如说美国的不动产税，征收所有遗产中的一部分作为抵押品，而不是对接收遗产的个人受益者征税。

Both tax authority and taxpayers take part in tax games. To tax authority, his pure strategy is to check or not check, and to a taxpayer, his pure strategy is to evade or not evade, there exists Nash equilibrium of mixed strategies.

在征纳税博弈结构中，博弈的参与人是征税人与纳税人，征税人的纯战略是稽查或不稽查，纳税人的纯战略是逃税或不逃税，两者之间存在混合战略纳什均衡。

The estimation results show that the deferred income expense has positive relationship with earnings management, indicating that the more changes in earnings, the more possibilities that enterprise may decorate the earning level by using deferredincome tax. Additionally, the empirical result also shows that the instrument of earnings management for an enterprise usually focuses on the adjustment of recognition timing from the income and expense of the enterprise rather than the deferred income tax valuation allowances due to the temporary differences between GAAP and tax law, which is consistent with the previous studies.

实证结果发现，递延所得税费用与企业盈余管之为有显著的正向关系，表示企业盈余变动额愈大，愈可能使用递延所得税费用修饰盈余水准；实证结果同时也显示，企业真正用作为盈余管工具的部分是会计与税法规定之宽松程同而产生之暂时性差，主要从企业收入与费用认之时间点上加以调整，而非由递延所得税资产之备抵评价科目著手，此一结果则与先前之文献符合。

For a big chunk of credit-card losses; the number of filings (and thus charge-off rates) would be rising again, whether

年美国个人破产法的一个改动使得破产登记急速下降，而后引起了信用卡大规模的亏损。

Eph. 4:23 And that you be renewed in the spirit of your mind

弗四23 而在你们心思的灵里得以更新