查询词典 tax

The effect of real estate tax should rely on the administration of real estate tax.

而房地产税收重要作用的发挥必须依托于房地产税收的征收管理。

Leaders of the Group of 20 nations will focus at their coming summit on piercing bank secrecy, stepping up international pressure on nations considered tax havens to relax their practices of client confidentiality and disclose more information on possible tax evader s.

在即将召开的二十国集团(Group of 20)峰会上，各国领导人将集中精力于突破银行保密体系，向被视为避税天堂的国家施加更大的国际压力，要求它们放宽客户保密传统，披露更多有关可能的逃税者信息。

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。

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。