查询词典 tax

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。

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。

The work of this paper is as follows: 1. Looking back the progressing history of the linear motor, introducing the features of the elevator driven by linear induction motor, radicating the topic of this paper "the digital frequency variable control of the elevator bi-side direct driven by linear induction motor". The research of this paper covers the conventional VVVF control, space vector based VVVF control, vector control and DTC.

本文主要开展了以下几个方面的工作： 1 回顾了直线电机发展历史，电机的驱动技术演变，特别是针对直线电机的驱动，简要介绍了直线感应电机驱动电梯的优点和不同结构类型，对传统的v／f控制，基于空间矢量法的v／f控制，矢量控制，和基于电压空间矢量的直接转矩控制进行了比较，确立了本课题的研究主题：直线感应电机双边直推式驱动电梯的全数字变频控制。

The article combines with the treatment of a superficial civil air defense work to introduce how the grouting method to improve the performance of the backfill soil.

文章从治理漂浮人防工事的角度提出了注浆技术在改善回填土性质方面的应用，并详细阐述了注浆技术的施工流程。