查询词典 tax-deductible

The new tax policy requires anyone selling a secondhand apartment or house within five years of its purchase to pay a sales tax of 5.5 per cent, extending the taxable period from the previous two years.

这项新税收政策规定，任何人若想在买房后五年内出售二手房，都必须支付5.5%的营业税。征税期此前为两年，这次延长到了五年。

The invoices as a tax collection tool used by every taxpayer everyday spend them a lot of energies and costs in purchasing, keeping and using. It also takes great expenses and energies of the tax authorities on selling, supervising and checking.

发票作为中国企业天天都要使用的税收工具，买发票、保管发票和监督使用发票，税务机关和纳税人都花费了很大的成本和力气，如果在联机实时开票的条件下实行电子认证和开具电子发票，那么，征税成本和纳税成本都可能大大降低。

This essay mainly discusses taxation professional crime in a narrow sense, which means that taxation authoritys personnel take advantage of their professional to for self-seeking misconduct, not collect or collect less tax or during selling invoices,setting off tax or drawing back, for favoritism or self interest, handle for units and persons while definitely knowing that they do not conform to laws, which brings serious loss to the interest of the country.

在犯罪主体方面，强调税务职务犯罪的犯罪主体除一般意义上的税务机关的工作人员外，对那些依照法律法规规定在税务机关行使行政管理权的人员，或者受税务机关委托代表税务机关行使税收执法权的人员，或者虽未列入税务机关的编制但在税务机关从事其他税收工作的人员，也可以成为税务职务犯罪的犯罪主体。

Individual residential sales business tax relief limits : personal selling second-hand floor, where the residence of one year and above, the sale of second-hand property exempted from business tax; Less than a year, After the sale price minus the purchase price by the difference business taxes have been assessed.

个人销售住宅减免营业税界限：个人销售二手楼，凡居住满一年及以上的，其销售的二手楼免征营业税；不满一年的，按销售价减去购入原价後的差额计征营业税。

It pointed out that those individuals selling non-common houses which are purchased within two years should pay full sales tax; those selling common houses which are purchased over two years will be exempted from sales tax.

通知指出，明年个人销售购买不足两年的非普通住房，全额征收营业税；销售超过两年（含2年）普通住房免征营业税。

Aiming at all kinds of methods the transnational corporation used and some flaws in our country's present taxation system, and the tax shelter action that may be taken, this article comes up with some strategic anti-tax countermeasures.

本文针对跨国公司利用各种手段和我国现行税制体系中的某些空隙和漏洞可能实施的避税行为，提出了反避税战略性对策，提出应在防范电子商务避税的同时保护该行业的健康发展，等等。

Rowson and so on, all these famous economists have thoroughly analyzed the theory basis, the basic function, tax burdens shifting and incidence of the land tax.

本文首先对土地税产生的理论依据、基本职能、发展演变历程等情况进行详细的叙述，在历代学者的研究成果基础上，总结出土地税转嫁与归宿的一般规律。

Rowson and so on, all these famous economists have thoroughly analyzed the theory basis, the basic function, tax burden's shifting and incidence of the land tax.

本文首先对土地税产生的理论依据、基本职能、发展演变历程等情况进行详细的叙述，在历代学者的研究成果基础上，总结出土地税转嫁与归宿的一般规律。

Since shifting tax revenue among different areas is a matter of allocating tax revenue among local governments. It is not proper for the Implementation Regulations to give details about the allocation.

由於税源转移处理属於地方财政分配问题，实施条例不宜规定得过细，授权汇总纳税的具体办法由国务院财政、税务主管部门另行制定。

After the Implementation Regulations coming into force, the Central government shall formulate policies to determine in a reasonable manner the percentage of sharing tax revenue among local governments where the head quarters of the taxpayers are located, and handle the issue of shifting tax revenue that arises from the EIT Law, and balance the interests of local governments in accordance with the principles of consolidated compilation, decentralized administration, collecting at source, finalization and fiscal allocation.(Translator's note: the local governments at city levels may compete among themselves and use non-fiscal means or waive the local fiscal revenue to woo the profit-making taxpayers to headquarter in the city under their respective jurisdictions, in the absence of Central government's intervention).

实施条例施行后，将根据"统一计算、分级管理、就地预缴、就地预缴、汇总清算、财政分配"的原则，合理确定总分机构所在地政府的分享比例和办法，妥善解决实行企业所得税法后引起的税源转移问题，处理好地区间利益关系。

The labia have now been sutured together almost completely.The drains and the Foley catheter come out at the top.

此刻阴唇已经几乎完全的缝在一起了，排除多余淤血体液的管子和Foley导管从顶端冒出来。

To get the business done, I suggest we split the difference in price.

为了做成这笔生意，我建议我们在价格上大家各让一半。