查询词典 withholding tax

The newly established he-tech enterprise has been privileging tax-free for 2 year since its profit-making year. In the tax-free expiration the enterprise still has problem, the overall tax payment can be refunded in 2 years through the approval from financial department, according to scope of authorization confirmed in the rule of tax division.

新办的高新技术企业，从获利年度起，免征所得税2年，免税期满后仍有困难的，根据财政分税分成体制所确定的权限，报经财政部门批准，在2年内，可将企业上缴的所得税返还给企业。

Where a foreign investor reinvests all its annual after-tax profits derived from the enterprise with foreign investment in the same year, and the accumulative reinvestment amount is lower than the above said limited amount, the tax to be refunded shall be calculated on the basis of the actual reinvestment amount; if the accumulative reinvestment amount exceeds the above said limited amount, the tax to be refunded shall be calculated on the basis of the limited amount, and the part in excess shall not be entitled to tax refund.

外国投资者以源于外商投资企业同一年度的全部税后利润再投资的，其再投资额低于上述限额的，按实际投资额计算退税；超过上述限额的，按限额计算退税，超过部分不得计算退税。

With regard to Paragraph 2 of Article 3, the term "penalty or interest", in the case of the Hong Kong Special Administrative Region, includes but is not limited to payment surcharged for any Hong Kong tax payment in default and is demanded for payment together with the tax payment in default, as well as any tax assessed and surcharged for violating or failing to comply with the tax law of the Hong Kong Administrative Region.

一、 就第三条第二款，对香港特别行政区而言，&罚款或利息&包括但不限于因拖欠香港特别行政区税项而加收并连同欠款一并追讨的款项，以及因违反或没有遵守香港特别行政区的税务法律而评定的补加税。

Where a taxpayer evades tax, the tax authorities shall pursue the payment of the amount of tax he fails to pay or underpays and the surcharge thereon, and he shall also be fined not less then 50 percent but not more than five times the amount of tax he fails to pay or underpays.

对纳税人偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并对其处不缴或者少缴的税款百分之五十以上五倍以下的罚款。

"Where a taxpayer fails to pay or underpays the amount of tax payable by offering a bribe to tax officials, a punishment shall be imposed in accordance with the provisions set forth in Article 4 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax."

纳税人向税务人员行贿，不缴或者少缴应纳税款的，依照关于惩治偷税、抗税犯罪的补充规定第四条的规定处罚。

On the basis of the assumption of cost leadership of tax collection , the paper discusses optimization of China's tax organization structure and analyzes whether China's state tax bureau and local tax bureau will be unitized , which is widely discussed .

本文从征税成本领先性假设出发探讨了中国税务组织结构的优化问题，并分析了社会各界广泛关注的中国国税、地税机构是否存在合并趋势的问题。

As to the high and new technological products under the range of the "torch" plan, as long as they match the condition of tax concession, the product tax and added value tax will be derated, with no view of income tax.

对其属于&火炬&计划开发范围的高新技术产品，凡符合新产品减免税条件并按规定减免产品税、增值税的税款，可专项用于技术开发，不计征所得税。

For the projects of encouraging types and the second limited types, which accord with "The State's Guiding Industry Directory for the Foreign Businessmen to Invest", and the enterprises of the foreign businessmen to invest, which accord with "The Directories of the preponderant Industries and Products for Gansu to Utilize the Foreign Capitals", in the Wuwei City of Gansu Province In China, income tax of their enterprises will be levied at the reduced rate of 15% in three years, after the date when implementing the present favorable policies of tax (that is, the income tax will be derated in the two years and levied in the half of the tax rate in the later three years).

对在我市投资于符合国家《外商投资产业指导目录》中鼓励类和限制乙类项目、符合《甘肃省利用外资优势产业和产品目录》的外商投资企业，在现行税收优惠政策（企业所得税两年免征，三年减半）执行期满后，三年内可再减按15%的税率征收企业所得税。

This article introduces the basic theory of tax planning first, and then it will discuss the detailed ways of tax planing of the corporate income tax on the basis of the "new points" of the new tax law.

本文首先介绍了纳税筹划的基础理论，并将基于新税法的&新意&，探讨企业所得税纳税筹划的具体方法。

It mainly includes confirmation of the profit-making years, making-up of losses, lawfully enjoyed regular tax reduction or exemption, lowered tax rate for certain items or industries, mark-on deduction of technological development fees, crediting of enterprise income tax due to purchase of domestic equipment for investment, reduction and exemption of local income tax, and so on

主要包括获利年度的确认、亏损的弥补、依法享受定期减免税、特定项目或产业减低税率、技术开发费加成扣除、购买国产设各投资抵免企业所得税、地方所得税减免等

A carrier gas such as nitrogen is directed through line 20 and valve 22 to connect with line 26 and mix with the gas sample.

如氮气之类的载体通过管线20和阀22引入，与管线26相通，与气体样品混合。

But for the most part, knaves and parasites had the command of his fortune

然而支配他的家产的大多是恶棍和寄生虫。