查询词典 tax

Supplementary notice, Today, individuals will be less than two years to purchase housing external sales, sales tax should be levied in full; will be purchased over two years, and in accordance with city standards published ordinary housing shelter external sales should be located on the housing, capacity rates, housing size, prices and other documentary requirements and local taxation departments other materials, to the local tax department for handling exempted from business tax procedures; will be purchased over two years housing external sales, can not provide proof of a general shelter materials or audited non-compliance conditions, all in accordance with the ordinary non-housing related business tax policy that income by selling price minus the purchase of housing, the balance of a sales tax.

补充通知规定，今天起，个人将购买不足2年的住房对外销售的，应全额征收营业税；将购买超过2年的（含2年）的、符合本市公布的普通住房标准的住房对外销售，应持该住房的坐落、容积率、房屋面积、成交价格等证明材料及地方税务部门要求的其他材料，向地方税务部门申请办理免征营业税手续；将购买超过2年（含2年）的住房对外销售，不能提供属于普通住房的证明材料或经审核不符合规定条件的，一律按照非普通住房的有关营业税政策，即按售房收入减去购买房屋的价款后的差额征收营业税。

Securities trading stamp tax income -86.2% YoY due to policy change; customs duty -23.9%; VAT -2.4%; business tax -1.5%; corporate income tax -16.7%, individual income tax -0.3%, domestic consumption tax +38.5%(+3.3% YoY if oil reform factor is excluded).

其中，证券交易印花税由于政策变化同比下降86.2%，关税同比下降23.9%，国内增值税同比下降2.4%，营业税同比下降1.5%，企业所得税同比下降16.7%，个人所得税同比下降0.3%，国内消费税同比增长38.5%（剔除成品油税费改革不可比因素后实际增长3.3%）。

The new tax policy implementation is our country tax policy reform start, specially the new tax got updrafts a enhancement to lighten our country middle-grade income tax revenue burden, also enable national the tax revenue collection cost to have reduces; Simultaneously the yearly income above 120000 must voluntarily report to a higher authority in the process exposes the pessimistic income and the declaration time not abundant question.

新个税政策的实施是我国税收政策改革的开始，特别是新个税扣除额的提高减轻了我国中档收入者的税收负担，也使国家的税收征管成本有所降低；同时年收入12万以上者须自行申报的过程中暴露出灰色收入和申报时间不充裕的问题。

The company has more than certified public accountant, has a wealth of tax accounting, tax planning experience, in major cities throughout the country has a wide range of partners, with the tax authorities at the same time we have maintained close communication and can be timely and accurate decision-making for business tax policies, laws and regulations of the latest tax-related information and services.

公司拥有多名注册会计师，有着丰富的记帐报税、税务策划经验，在全国各大城市有着广泛的合作伙伴，同时我们与税务机关保持着密切的沟通，能及时准确地为企业经营决策提供税收政策、法规方面的最新信息及涉税服务。

As the basic work for the tax revenue forecasting, in the first part ,the paper discuss the relationship between tax and economics from the mic-economics and mac-economics views, and suggests three basic mode for the analysis of tax and economics: first is the report forms of tax revenue, second is the formulable relationship analysis, third is the comparison for tax economics.

文中选取在我国影响比较大的中国社会科学院&中国经济形势分析与预测&课题组对中国经济及税收所做的预测进行回顾和分析。

The environmental economic policy that the general management branch carries out has mainly: city and town land use tax, cultivated land impropriate tax, the city and countryside upkeep builds tax, resources tax, resource comprehensive utilization, comprehensive utilization profit retention environmental protection investment, enterprise renovation of environmental protection investment, cleaning production, finance tax policy and bank environmental protection loan beneficial to the environment, etc.

综合管理部门执行的环境经济政策主要有：城镇土地使用税、耕地占用税、城乡维护建设税、资源税、资源综合利用、综合利用利润留成环保投资、企业更新改造环保投资、清洁生产、有益于环境的财政税收政策、银行环境保护贷款等。

In chain of commodity wholesale, for problem of asymmetric information, the authority put fixed-amount tax on wholesale, this gives rise to a series problems of tax evasion、unfair tax burden、lower tax burden to small-scale taxpayer and indiscoverable artifices in tax evasion. These not only induce huge fiscal loss, but also destroy the principle of taxation on equity.

在商品批发环节，由于税务机关对批发商存在严重的信息不对称问题，导致对批发商普遍采取定额征收的方式，产生了税款严重流失、税负不公平、小规模纳税人实际税负偏低和逃税手段隐蔽等一系列问题，不仅造成了巨大的财政损失，而且破坏了税收的公平性。

Providing that business tax, city maintenance construction tax, education surplus, urban land usage tax, stamp duty, tillable field engrossing tax and deed tax need not be paid during the first phase of construction of the national oil reserve base.

对国家石油储备基地第一期项目建设过程中涉及的营业税、城市维护建设税、教育费附加、城镇土地使用税、印花税、耕地占用税和契税予以免征。

Now our system of real estate rent, tax and fees has many problems. On the one hand, the shortage of the rent makes tax not serious and standard and abets the tendency of collecting unconscionable fees; on the other hand, it leads taxpayer to have the excess burden of taxation. The situation which makes tax unfair, decreases tax base and narrows tax revenue, limits the government's macro-management.

目前我国房地产租税费相互错位，一方面地租不到位，使税收失去了严肃性和规范性，滋长了乱收费的不良风气；另一方面，这种情况也导致纳税人负担过重和税负不均，加之产权关系模糊，结果是未达到平均税负、促进公平的目的，反而造成了税基的缩小和税款的流失，使税收的产业调控功能受到很大限制。

Where a taxpayer or a withholding agent fails to pay, or underpays the amount of tax payable by "tax evasion", the tax authorities shall pursue the payment of the amount of tax which has not been paid or has been underpaid and surcharge and impose a fine of not less than 50% but not more than five times the amount of tax which has not been paid or has been underpaid.

纳税人、扣缴义务人采用偷税手段进行偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款50%以上5倍以下的罚款。

You can do some assertiveness training.

你可以进行一些自信训练。

We were well on the path to making a rear-wheel-drive global platform," says Mays."

我们正致力于建立一个后轮驱动的平台，"Mays这样说道。"