查询词典 tax

China levies several one-off taxes related to property transactions, such as a stamp duty, an income tax on property sale proceeds, and an outright transaction tax.

中国对房地产交易征有多种一次性税收，如印花税，因出售房产而征收的收入税，还有一种简单的交易税。

The joint venture will pay the business tax and the land appreciation tax on selling houses.

只对合资企业的房产销售征收营业税和土地增值税。

With the authorization of the State Council, China's Cabinet, the Ministry of Finance and the State Administration of Taxation said they decided to cancel the share trading stamp tax on stock purchase while the stamp tax on share selling remained unchanged at 0.1 percent.

在国务院的授权下，国家财政部和国家税务总局决定取消对股票交易中的买方印花税的征收，卖方印花税率保持0.1％的额度，不做改变。

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。

And Pharaoh spoke to Joseph, saying, Your father and your brothers have come to you.

47：5 法老对约瑟说，你父亲和你弟兄们到你这里来了。

Additionally, the approximate flattening of surface strip using lines linking midpoints on perpendicular lines between geodesic curves and the unconditional extreme value method are discussed.

提出了用测地线方程、曲面上两点间短程线来计算膜结构曲面测地线的方法，同时，采用测地线间垂线的中点连线和用无约束极值法进行空间条状曲面近似展开的分析。