查询词典 tax-deductible

It is our understanding that the tax authority in charge of transferor might request adjusting the transfer price for VAT purposes based on article 7 of the Tentative Regulations in the event that the in-charge tax bureau of the transferee is not the one that in charge of the transferor. Additionally, depreciation policies including net residual value, depreciation term, manner of depreciation, etc.

我们认为，在买卖双方分属不同税务机关管辖的情况下，固定资产转出方税务机关可能根据《增值税暂行条例》关于"纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额"之规定要求核定其销售额。

As of the end of 2007, 61 departments省本级the fee and fine collecting 1144 units which are fully incorporated into the reform, involving 305 projects of non-tax revenue, accounting for four major categories of non-tax income, that is, government funds, special revenue, administrative fees and charges and confiscated 90 percent of revenue.

截至2007年底，省本级61个部门1144户执收执罚单位全部纳入改革范围，涉及305个非税收入项目，占四大类非税收入，即政府性基金、专项收入、行政事业性收费和罚没收入项目的90%。

So the origin of force of increasing stamp tax revenue is to improve the structure of stamp tax system.

因此，应研究确定印花税的管理常量，尤其是税收流失率或征收率这一核心常量。

Because most of our income is a pluralistic, for such a wide range of income, end of year the tax summary, in Europe and America has a series of tax roll-up.

由于我们此刻的不支不入不小众是众元化的，差于这样众元化的不支不入，年起必定给举行不免税汇总，在泰西都有这样一解列的不免税汇总。

A: Because China has adopted the comprehensive declaration method under the schedular tax system, as long as taxes have been withheld or paid in full by an individual when obtaining the income, he/she does not need to pay more taxes but needs to submit the Individual Income Tax Declaration Form (applicable to taxpayers with annual income of Over RMB120,000) and a copy of ID card according to the requirements when declaring taxes at the end of a year.

答：由于我国目前实行的是分项税制下的综合申报办法，只要个人平常取得收入时已经足额扣缴或缴纳了税款，其年终再办理纳税申报时，只需要按照规定报送《个人所得税纳税申报表（适用于年所得12万元以上的纳税人申报）》和身份证复印件等，不需要再多缴纳税款。

Under the current schedular tax system, the income generated at different times shall not offset each other, that is to say, all income shall be taxed, and no tax is imposed if no income is generated.

由于国家目前对股票转让所得暂不征收个人所得税，国家税务总局在研究股票转让所得的申报时考虑到：个人在一个纳税年度内可能频繁发生多次股票交易，要求其逐次记载股票转让所得，无疑将增大个人自行纳税申报难度；同时考虑到在一个纳税年度内股票交易盈亏具有不确定性，所以，在明确股票转让所得申报口径时规定，一个纳税年度内股票转让所得与亏损盈亏相抵后的结果为正数的，应统计在12万元之内；考虑到一些纳税人的其他应税所得项目已经超过12万元，本身已属于高收入群体，对于一些高收入者的股票转让盈亏相抵结果为负数的，为避免炒股的"负盈余"对已超过12万元的其他各项所得的冲抵，加强税源监控，我们规定"负盈余"按"零"申报。

Schedular tax; scheduled tax

收入分类税，居地税

Tax is levied according to this tax item on financial leasing no matter whether or not the lessor sells the equipment at scrap value to the lessee.

凡融资租赁，无论出租人是否将设备残值销售给承租人，均按本税目征税。

Article 11 Newly-built buildings for technology development and production and business with self-raised funds of enterprises in parks using domestic investments shall be levied or exempted from the construction tax (or the investment direction regulating tax) according to the national industrial policy.

第十一条内资办的开发区企业，以自筹资金新技术开发和生产经营用房，按国家产业政策确定征免建筑税。

The sheikdom that can raise all the revenue it requires from a single tax on a single oil company has what is unquestionably the simplest tax system of all.

该酋长国，可以提高所有的收入，需要在一个石油公司拥有什么毫无疑问是所有最简单的税制。

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。