查询词典 taxable

Because our country executes is tax will be separated model, thus determine the tax on taxable profit in the confirmation and accounting, between many differences, must have permanent differences also has difference, the timing of the long-term equity investment difference compared to the equity method to control, because when the accounting of a long-term equity investment measured by employing the equity method under the condition of a long-term equity investment obtained from the disposal to every link existing accounting and tax laws are not consistent.

由于我国实行的是税会分离模式，因此税法上在确定应纳税所得额和会计在确认利润的时候，二者之间必然有很多的差异，既有永久性的差异也有时间性的差异，长期股权投资权益法导致的差异比较难以把握，因为当会计对长期股权投资采用权益法核算的情况下从取得长期股权投资到最后的处置每一个环节都存在会计处理和税法规定不相一致的地方。

VII.The taxation authorities at each level shall carefully and effectively implement the above-mentioned policies, estimate the influence caused from the adjustment of the policies on taxable wages to the reduction of enterprise income tax revenues, and timely adjust the amount of prepayable enterprise income tax of each enterprise for July through December of this year.

七、各级税务机关应认真落实上述政策规定，对计税工资扣除政策调整减少企业所得税收入的影响情况进行测算，据此及时调整每个企业今年7月一l2月的预缴企业所得税额。

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。

Application of self-produced or processed goods to produce non-VAT taxable items

将自产或者委托加工的货物用于非增值税应税项目

If the taxable amount is not enough for setoff, the margin may be carried forward to subsequent years for setoff.

第九十八条企业所得税法第三十二条所称可以采取缩短折旧年限或者采取加速折旧的方法的固定资产，包括

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

的收入。

The income of a partnership or a single proprietorship is taxable only as personal income to the owners of the business.

合伙企业和独资企业的收入只作为企业主和合伙人的个人收入交纳所得税。

The template shows quantity, description, unit price, taxable status, and amount per line.

模板显示数量，描述，单价，纳税状况，和数额，每行一个。

Controlled foreign companies Under the controlled foreign company regime (otherwise known as "subpart F"), certain types of income of CFCs are included currently in the taxable income of US shareholders of the CFC.

受控外国公司根据受控外国公司规定(即， Subpart F)，受控外国公司的某些收入应计入受控公司美国股东的当期应纳税所得。

As of Tuesday, Google's results were still censored in China.

截至周二，谷歌的搜索结果仍受中国审查。

In order to make the positive action increase and negative one decrease, the sub-forces of the social factors must be adjusted to form a centripetal force.

在这一过程中，人的主体性发挥是社会有机体健康发展的灵魂。