查询词典 tax-deductible

The reasons which cause the discrepancy are complex, for instance, the taxpayer's evasion, the illogicality of taxation, the weak tax administration, and the faultiness in tax laws.

这种差异可能来自于纳税人逃税，也可能来自于税制设计不合理、税务管理能力弱，还可能来自于税收法律法规不完善。

This is because, even as it tackles tax evasion, the government has increased the overall tax burden.

这是因为，当这项政策解决了逃税问题的同时，政府的税收负担也增加了。

Although None-tax revenue has two basic functions: distribution function and adjusting function, excess unreasonable none-tax revenue brings negative effects: embittering enterprise's burden, dispersing state asset, aggravating unfair of social distribution, corrupting social moral and lower China's economic growth speed.

但过多不合理的非税收入也带来了负面影响：加重企业负担、分散了国家财力、加剧了社会的分配不公，败坏了社会风气、加重了我国经济增长速度下降的现状。

Article 15 In respect of income obtained by enterprises in foreign currency, upon payment of income tax in quarterly instalments in accordance with the provisions of Article 15 of the Tax Law, taxable income shall be computed by converting the income into Renminbi according to the exchange rate quotation on the last day of the quarter.

第十五条企业所得为外国货币的，在依照税法第十五条规定分季预缴所得税时，应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额

In respect of income obtained by enterprises in foreign currency, when, in accordance with the provisions of Article 15 of the Tax Law, the payment of income tax in quarterly installments is made, the taxable income shall be computed by converting the income into Renminbi at the exchange rate quotation of the State Administration of Exchange Control on the last day of the quarter.

企业所得为外国货币的，在依照税法第十五条规定分季缴纳所得税时，应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额。

6 In respect of income obtained by enterprises in foreign currencies, when, in accordance with the provisions of Article 15 of the Tax Law, the payment of income tax in quarterly installments is made, the taxable income shall be computed by converting the income into Renminbi at the exchange rate quotation of the State Administration of Exchange Control on the last day of the quarter.

企业所得为外国货币的，在依照税法第十五条规定分季缴纳所得税时，应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额。

Provided that if the portion of the foreign currency income of the entire year for which tax has not been paid, the taxable income in question shall be computed and converted into Renminbi at the exchange rate quotation on the last day of the tax year.

对全年未纳税的外国货币所得部分，按照年度最后一日的外汇牌价，折合成人民币计算应纳税所得额。

During the tax reform of 1994, China's mainland had put out the standardized Excise tax.

我国大陆在1994年的税制改革时推出了较为规范的消费税。

The new biodiesel tax incentive is a federal excise tax credit taken at the blender level.

新的生物燃料税优惠是一项以混合比例为基础的联邦执照税减免措施。

The biodiesel tax incentive is structured as a federal excise tax credit.

生物柴油税优惠政策是作为联邦国产税信贷项目而制定的。

The basic concept of FOP can be summarized as to further optimize effective prescription according to the standard of curative effects and with the aid of modern science and technology and theories of traditional Chinese medicine.

其基本内涵可概括为：以确有疗效的中药复方为研究对象，以现代科学技术和传统中医药理论为技术支持，以该复方所治病证的药效响应为评价标准，以优化重组疗效更优的新复方为研究目的。

Ever since our world has been a world, native forests have been indiscriminately exploited by man.

自从我们的世界一直是世界原生森林被任意剥削人。