查询词典 taxable income

Finally,fiduciaries,such as estates and trusts, file a tax return and Pay taxes on the income generated by the estate or trust which isn't distributed to(and included in the taxable income of)a beneficiary.

尽管个体和信托机构的税收是政府收入的重要来源，但财务部长对它们却不是很在意，因为政府的大部分的税收来自企业。

The enterprises to which the grandfathering income tax preferential policies apply shall compute the taxable income in accordance with the rules of the EIT Law and the Implementation Regulations, and compute the tax preferences in accordance with part one under this notice.

享受企业所得税过渡优惠政策的企业，应按照新税法和实施条例中有关收入和扣除的规定计算应纳税所得额，并按本通知第一部分规定计算享受税收优惠。

Again, in the determination of taxable income, both of accrual basis, the cost income ratio and principles.

比如，二者的计税依据都是应纳税所得额，即企业收入总额减去准予扣除项目后的余额。

After investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing Chinese tax revenue structure is to set up a two-main-body tax system with turnover tax and income tax. The conceived outline is to augment the incom e taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two-main-body one, in which turnover tax and income tax can function congenially and complementally.

在分析成因、指出弊端和改革必要性后，本文通过对税制演变的规律总结和发达国家所得税上升为主体税种的过程考察，提出优化我国税种收入结构的方向是建立双主体税种结构，总体思路是在稳定流转税收入的情况下，增加所得税的规模及在税收收入中的比重，以动态的方式改善商品流转税和所得税的相对比例，改变我国税种收入结构失衡、税制功能扭曲的现状，构建一个流转税和所得税结构协调、功能互补的双主体税种结构。

The model includes 7 groups of urban consumers and 5 groups of rural consumers. The proportion of tax burden of every group consumer to that of the consumer of lowest level income combined with the proportion of governable income of every group consumer to that of the consumer of lowest level income decides the progression of the income tax and the turnover tax.

模型中根据我国的二元经济结构，把城镇居民按收入水平分为7组、农村居民分为5组，运用一般均衡原理，分析流转税税收负担在各组居民之间的分布，再把每组居民承担的税负与可支配收入对比，计算我国流转税体系的具体累退程度。

The function of tax policies which adjust personal income is strengthened overall, there are some obvious problems too: the first, the government used too many ways and channels to adjusting personal income, it can not form composition of forces, and make the tax and fee burden of low and middle income class is heavy in one hand, in another hand, it do not do its best to adjust high income class, and lead to regressive.

总体上看，我国税收调节个收入分配的作用有所强化，但也存在一些明显的问题：一是政府调节个人收入分配的形式和渠道过多，形不成合力，一方面造成中低收入个人税费负担重，另一方面对高收入个人收入分配调节不力，累退性较强。

Returns from these investments, bank savings, the lowest investment income, only 2%-3%, but its risk minimization, and the best liquidity; bond investment income of about 3%— 5 percent, its risk, realized a long time; the real estate rental investment income of about 5%-8%, with less risk, but poor liquidity; investing in stocks or buy new real estate investment, their investment income about 10% or more, but they risk the most, there are too many uncertainties.

这些投资的回报，银行存款，投资收入最低，只有2％-3 ％，但其风险最小化，最好的流动资金；债券投资收益的约3％- 5点，风险，实现很长一段时间；房地产投资租金收入约5％-8 ％，且风险较小，但穷人的流动资金投资于股票或购买新的房地产投资，其投资收益约10 ％或更多，但他们最危险，有太多的不确定因素。

Income : interest income , commission income , other operation income , exchange earning , investment yield , nonbusiness revenue .

收入：利息收入、金融企业往来收入、手续费收入、其他营业收入、汇兑收益、投资收益、营业外收入。

The extra income by engaging moral hazard, the income of nonparticipating attestation, the future income discount, the income of standard production, the fine to disobey the standard and the monitor of government can effect the degree of moral hazard.

农户从事道德风险活动时所能得到的额外收益、不参加认证所能得到的收益、未来收益的贴现率、按照标准进行生产所能得到的收益、被发现违反标准进行生产的罚金和政府对农户的道德风险行为的监督程度都会影响农户的道德风险程度。

The respect is affected in what income allocation grows to economy, article key introduced theoretic development to must compare sufficient political economy mechanism, and education, bear the mechanism; such as stability of decision-making, society and market dimensions to be in respect of evolution of income distributive trends, the article introduced inside the manpower capital mechanism that gives birth to income allocation pattern, salary mechanism, interest rate mechanism, the preference of the relation that inspected development of technical change, finance and income to allocate dynamic evolution and Lucas disturbs academic.

在收入分配对经济增长的影响方面，本文重点介绍了理论上发展得比较充分的政治经济机制，以及教育—生育决策、社会稳定性和市场规模等机制；在收入分配的动态演化方面，本文介绍了内生收入分配格局的人力资本机制、工资机制、利率机制，考察了技术变化、金融发展与收入分配动态演化的关系及Lucas的偏好扰动理论。

The circulation, consumption and reproduction of the trilogy have not only testified to its historical significance and literariness, but also invested it with new meanings.

该三部曲的流通、消费与再生产不仅验证了其历史意义及文学性，而切还赋予它以新的意义。

If he thought that he could buy me off, he would be wrong.

如果他认为他可以收买我，那他就大错特错了。