查询词典 taxation

Applied by enterprises and approved by tax departments, imposition of enterprises' income tax can be reduced 15 percent to 30 percent according to the ratal unceasingly in ten years when the preferential policies of "exemption from taxation for two years, reduction from taxation for three years" expire for foreign-invested projects of raising and processing excellent breeder up to a certain extent economic scale and productive projects which can improve and cultivate new varieties fruit and vegetables, and provide high and new technology of fresh and storage.

外商投资引进的优良种畜禽饲养、加工达到一定经济规模的项目，以及能够改良、培育新的林果、蔬菜品种并能提供保鲜、储藏高新技术的生产性项目，除可享受企业所得税"两免三减"优惠政策外，经企业申请，税务部门批准，在以后的10年内可继续按应纳税额减征15%—30%的企业所得税。

It is explained that foundation of taxation affairs accounting is integrant through defect of finance accounting influences in ratepaying and redressal between profit of accounting and gains of taxation affairs is excused.

在西方国家，会计学科的分支领域已形成财务会计、管理会计和税务会计三大分支。在我国，长期以来实行的是财务会计与税务会计合一的会计制度。

And when China tries to improve the legal systems of taxation adjustment on transfer pricing and set up relative effective legal norm to control MNC"s transfer pricing, the corresponding legislative and practical experiences of other countries can be learned for references. Against the above research and analysis the paper finally gives suggestions to improve the legal systems of taxation adjustment on MNC"s transfer pricing in China.

而各国转让定价税收调整的立法经验和实践经验，在完善我国转让定价税收调整法律制度和制定有效的管理转让定价行为的法律规范时，是完全可以借鉴的，在此基础上提出了完善我国转让定价税收调整法律制度的建议。

In order to further support the export of domestically made cigarettes, and meanwhile continue strengthening the administration of taxation on exported cigarettes, the State Taxation Administration has, upon deliberation, decided to increase the outer-port customs (that is, the representative office in Shanghai Waigaoqiao Port) under Shanghai Customs and Haicang Representative Office under Amoy Customs as the ports for export of duty-free cigarettes, meanwhile, for the exported cigarettes, if the customs declaration form on the exported goods supplied to Shanghai Ocean Ship Chandler Company within the plan of duty-free exported cigarettes is affixed with a seal of "being inspected by Shanghai Customs", they are permitted to be exempted from duty and be written off after verification.

为进一步支持国产卷烟出口，同时继续加强出口卷烟的税收管理，经研究，总局决定增列上海海关所属外港海关（即上海外高桥港口办事处）、厦门海关所属海沧办事处为免税卷烟出口口岸；同时准予对在免税出口卷烟计划内供应给上海远洋船舶供应公司的出口货物报关单上加盖"上海海关"验讫章的出口卷烟，予以免税核销。

The modern management of taxation system in China is now at this stage. In view of the characteristics at such stage, Director Xie Xuren put forth the thoughts of scientific and meticulous management and has taken a series of means and measures to improve taxation management methods.

中国的税收管理现代化当前正处于这个阶段，谢旭人局长针对这个阶段的特点提出了科学化、精细化管理的思路，并采取了一系列手段和措施，改进税收管理的方法。

They carry out taxation legislation actively,and consider that the main purpose of the tax law is to attract investment.In order to eliminate the tariff wall and reduce the obstacles of attracting foreign direct investment.they take some beneficial tax policies to attract foreign investment,also take some taxation measures to lead the domain of the foreign investment.

他们积极地进行税收立法，明确税法以吸引投资为主要目的；采用税收优惠政策以吸引投资；采取税收措施以引导投资方向；消除关税壁垒以减少吸引外资的障碍。

According to the Ministry of Finance, the State Administration of Taxation, the Ministry of Construction "on the personal income tax levied on the sale of housing from the circular"(words [1999]278 taxation).

按财政部、国家税务总局、建设部《关于个人出售住房所得征收个人所得税有关问题的通知》（财税字[1999]278号）执行。

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。

Ministry of Finance, the State Administration of Taxation decided to September 19, the adjustment of the securities transaction means the stamp duty will be present on the sale, inheritance, gift of the writing of A shares, B shares, according to assignment by 1000 one of the tax levied on the parties Securities trading stamp duty, adjusted for unilateral taxation, namely the sale, inheritance, gift of the writing of A shares, B shares, according to an assignment of transferring thousands of hours tax, one of securities trading stamp duty, no tax on the transferee.

财政部，国家税务总局决定在9月19日，证券交易是指调整印花税将在出售，继承，在A股，B股书面礼品目前，根据转让由1000年的税的征收有关各方证券交易印花税，调整为单边征税，即出售，继承，在A股，B股书写的礼物，据转让数千小时的税收任务一证券交易印花税，受让方没有税。

The taxpayer, withholder or other parties shall be entitled to refuse the inspection without the taxation inspection certificate and the taxation inspection notice.

无税务检查证和税务检查通知书的，纳税人、扣缴义务人及其他当事人有权拒绝检查。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。