查询词典 taxable income

The taxable income of an Enterprise shall in principle be computed on accrual basis.

第十一条企业应纳税所得额的计算，以权责发生制为原则。

Article 16 In case an enterprise transfers an asset, it is permitted to deduct the net value of the asset when calculating the taxable income amount.

第十六条企业转让资产，该项资产的净值，准予在计算应纳税所得额时扣除。

Any castle with a Caravansary is a preferred destination for desert trade, greatly increasing the taxable income in the region.

建有客栈之城堡将是任何沙漠商队的理想宿营地，从而极大提高了城堡贸易。

They can calculate the taxable income more exactly, but we do not have clear compartmentalization and measure in China.

以上对比可以看出，我国的应税所得计量划分与英国相比不够细致。

However, there is no assurance that the Group will generate sufficient taxable income to allow all or part of its deferred tax assets to be utilised.

然而，本集团无法保证可产生足够应课税收入以运用全部或部分递延税项资产。

Where Enterprises calculate taxable income, the following expenses incurred by Enterprises as long-term fees to be amortized and that are amortized in accordance with provisions may be deducted(1) reconstruction expenses for fixed assets that have been depreciated in full;(2) reconstruction expenses for fixed assets leased from other parties;(3) heavy repair expenses of fixed assets; and(4) other expenses that shall be treated as long-term amortization fees.

在计算应纳税所得额时，企业发生的下列支出作为长期待摊费用，按照规定摊销的，准予扣除：(1)已足额提取折旧的固定资产的改建支出；(2)租入固定资产的改建支出；(3)固定资产的大修理支出；(4)其他应当作为长期待摊费用的支出。

First, it points out the internal need to enact CFC Legislation under U.S. tax law. Then it describes the definition of CFC, the taxable income, the taxpayer and anti-evasion methods under U.S. CFC Legislation. Thereafter it addresses the latest development of U.S. CFC Legislation focusing on the so-called"Check-the-box Rule"and"Look-through Rule". Chapter 3 considers the referenceable merits of U.S.

首先，从美国税法中寻找制定CFC立法的内在需要；其次，从受控外国公司的定义、纳税所得、纳税主体以及反规避措施四个方面介绍美国CFC立法的主要内容；最后，以自选规则与透视规则为切入点，关注美国CFC立法的最新发展。

Recognition of taxable income, will be made either by Trustee or by another person who has been determined by

易，则可能被视作Code 511条款所规定的须纳税收入。托管人认可并保证账户内的所有交易，无论该交易是否符

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。

Taxable income from as far back as five years ago, says Ken Simonson, the Associated General Contractors' chief economist.

的收入。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。