查询词典 tax-free

In the second chapter, we recapitulate the history and present situation of the tax planning, and get the deficiency on theory and practice of the foreign trade erterprises tax planning, we get the study content and sense of the subject.

第一章对目前国内外关于纳税筹划的一些基本发展历史与现状作了概括介绍，分析了目前我国外贸企业在纳税筹划的认识与运用上存在的问题与不足；在此基础上，介绍了选题的研究内容与意义。

This article will mainly be from the following part of: the first part: About the cost of the concept of change; Part II: Trade Unions about salaries of individual projects deal with change; Part III: Workshop about the deal with repairs Change in fixed assets; fourth Part I: Recognition and Measurement regarding intangible assets on the cost, the cost of the impact of change; Part V: Borrowing Costs about recognition and measurement of cost, the cost impact of change; Part VI: On the recognition and measurement of enterprise income tax on the income tax costs of the Change .

本文将主要从以下几部分进行阐述：第一部分：关于费用概念的变化；第二部分：关于职工薪酬个别项目的处理变化；第三部分：关于生产车间固定资产修理费的处理变化；第四部分：关于无形资产确认与计量对成本、费用的影响变化；第五部分：关于借款费用确认与计量对成本、费用的影响变化；第六部分：关于企业所得税确认与计量对所得税费用的影响变化。

ARTICLE 48 of the Tax Collection and Management Law stipulates that with regard to those who illegally print invoices, the tax authorities shall recriminate the illegally printed invoices, confiscate their illegal gain and impose fines.

征管法》第48条规定，非法印制发票的，由税务机关销毁非法印制的发票没收非法所得，并处罚款。

This article illustrates the interaction between tax structure redressal and economic growth through empirical analysis,which we name'Accumulation effect of sand'.We testify that tax structure,whic

本文的目的在于通过对历史数据及我国改革经验的实证研究发现经济发展与税制结构调整之间是如何相互影响的，并通过分析得出如何使税制结构更加科学合理，能够更好的适应经济发展的要求，从而找到我国未来税制改革的更优选方案以及更加适应经济发展的税制模式。

As the economy improves, the Government will be under pressure to reinstate the tax cuts and lower corporate tax rates.

但是，随着经济的好转，政府将重新面对降低税收和公司税率的压力。

According to the repot, the lowest tax rates are to be found in the Middle East and North Africa and highest in Sub-Saharan Africa, where a company on average pays over 60% of its profits as tax.

报告指出，低税率一般出现在中东和北非地区，而最高税率的是非洲撒哈拉地区，那里平均每个公司要交纳高于60％的企业所得税。

Experts with Environmental Law, Chang Jiwen, a researchist in the Researching Institution of Law, CASS, said to "China Financial News", work on reseaching " Green tax and fees " is gainning better cooperation of the various Ministries and progressing faster than expected by likely going public next year. By then, charges for discharging pollutants into water and air as well as tax on resources export would be raised steeply.

环境法专家、中国社科院法学研究所研究员常纪文对《第一财经日报》表示，"绿色税费"研究工作得到各部委大力配合，速度超过预期，预计可能在明年推出，届时水污染和大气污染的排放费及资源出口税将大幅提高。

B For the assets over which the enterprise has drawn a reserve fund for value decrease, depreciation or bad debt, if the taxable income has been increased at the time of filing tax returns, the enterprise shall be permitted to make an adverse tax payment adjustment regarding the write-off reserve due to disposal of the relevant assets by value recovery or transfer, for the fixed assets and intangible assets among the above mentioned assets, the deductible depreciated or amortized amount may be determined on the basis of the book value before the reserve is drawn.

企业已提取减值、跌价或坏帐准备的资产，如果申报纳税时已调增应纳税所得，因价值恢复或转让处置有关资产而冲销的准备应允许企业做相反的纳税调整；上述资产中的固定资产、无形资产，可按提取准备前的帐面价值确定可扣除的折旧或摊销金额。

Where a company being a resident of the Federal Republic of Germany distributes income derived from sources within the People's Republic of China, paragraph 2 shall not preclude the compensatory imposition of corporation tax in accordance with the provisions of German tax law.

如果德意志联邦共和国居民公司分配来源于中华人民共和国的所得，第二款的规定不排除根据德国税法对该项分配补征公司所得税的可能。

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。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。