查询词典 withholding tax

Besides, when in making tax planning, a company has to take into consideration the following two factors: one is the interaction between economy and tax, and the other is the property of a certain kind of taxes themselves. In this paper, the author tries to put forward some concrete approaches to tax planning, by analyzing the planning of certain taxes that will greatly affect the profit of a real estate development company, such as enterprise income tax and glebe value-added tax.

为了获取更大的收益，房地产开发企业必须对需要进行筹划的税种进行选择，本文通过对营业税、企业所得税、土地增值税等对房地产企业收入影响较大的税种进行具体的税收筹划分析，进而提出一些筹划的操作方法以供探讨。

Management Act for Tax Collection has use two guardant ways of tax revenue, First, the tax authority thinks the people of tax engaged in production and management have escape behavior of obligation to pay tax, can order to pay taxes within a definite time.

我国的《税收征管法》明确规定了可采取纳税担保措施的两种情形：一是税务机关有根据认为从事生产、经营的纳税人有逃避纳税义务行为的，可以在规定的纳税期间，责令限期缴纳应纳税款；在限期内发现纳税人有明显的转移、隐匿其应纳税的商品、货物以及其他财产或者应纳税的收入的迹象的，税务机关可以责成纳税人提供纳税担保。

Whether they bear the name vat tax, sales tax, poll tax, duty, impost, excise, capitation, flat, stamp, or whatever other name, they nevertheless all remain either a direct tax or an indirect tax.

无论背上增值税、销售税、人头税，税，税款，海关计酬、单位、邮票、或其它什么名字，但一切仍是直接税或间接税。

The new tax law will try to change it; b The new tax law will allow deduction of some expenses, which is currently not allowed. 2 Scale: Experts all denied media report that China's reform in individual income tax will lead to tax savings "10 times of VAT reform", saying China has always being researching on such a reform, but such a large saving is "rootless" given the relative small scale of individual income tax.

新税法将试图改变这种状况。b）新税法将允许一些目前不可减免的税费得以减免。2）改革规模：专家均对各大媒体所称"个税改革规模可能比增值税改革大十倍"一说予以否认，并表示中国一直在酝酿有关个税的改革计划，但是按照目前较小的个税规模，这样大规模的说法毫无根据。

Fourthly, analyzing the support of relevant tax policy to the development of international tourism island and their implications for china: implementation of duty-free shop policy, implementation of tax neutral policy, implementation of duty-free shopping policy mode for domestic people, flexible use of preferential tax policy, taking good use of tax measures to protect the environment, tax earmarking, etc.

对有关税收支持国际著名旅游岛发展的探析，其借鉴与启示是：实行免税店政策；推行税收中性政策；实行国人购物免税政策模式；灵活运用税收优惠政策；注重利用税收手段保护环境；税收专款专用等。

In order to know Beijing urban residents' consciousness of tax-paying, recognition and sense of individual income tax and the understanding for the burden condition of individual income tax, this paper, on the basis of adopting sampling questionaire investigation method of meeting by chance, takes the methods of descriptive statistics, correlation analysis, etc. to analyze the condition of Beijing urban residents' individual income tax, and points out that the propaganda of the tax system is not good enough...

为了解北京市居民的纳税意识、对个人所得税的认识和感觉以及对个人所得税负担状况的理解，在采用偶遇抽样问卷调查方法的基础上，使用描述统计、相关分析等方法对北京市居民个人所得税状况进行了分析，针对我国个人所得税制的宣传力度不够，多数人不了解个人所得税的计算，以及统计口径不适合目前分析需要的现状，提出统计口径宏观测算方法和统计调查的改进意见，以期对北京市的税收建设有所帮助。

Article 98 Enterprises which must complete procedures for tax refunds in the case of overpayments of tax may, where income in foreign currency has already been converted into Renminbi according to the foreign exchange rate, convert the amount of the tax in Renminbi to be refunded into foreign currency according to the exchange rate in effect when the tax was originally paid, and then reconvert this amount of foreign currency into Renminbi according to the foreign exchange rate at the date of issuance of the tax refund certificate.

第九十八条企业所得为外国货币并已按照外汇牌价折合成人民币缴纳税款的，发生多缴税款需要办理退税时，可以将应退的人民币税款，按照原缴纳税款时的外汇牌价折合成外国货币，再将该外国货币数额按照填开退税凭证当日的外汇牌价折合成人民币退还税款

Tax: China's tax revenue rose 18.8% YoY to RMB5.42tn in 2008 according to MOF , vs. 2007's 33.7%. 1 Value-added, corporate income and business tax revenues rose 16.3%, 27.3% and 15.9% respectively, which together contributed about 70% of the increased revenue. 2 Stamp duty for stock transactions was the only tax that saw YoY drop (-51.2% YoY ). 3 2008 saw 1H08 tax revenue growth at 33.5% YoY , relatively flat from 2007; but 2H08 growth was a mere 3.2%, lower than GDP growth in the same period.

税收：据财政部透露，08年中国税入达到5.42万亿元，同比增长18.8％，07年同比增长为33.7％。1）增值税、企业收入税和营业税分别增长16.3％、27.3％和15.9％，三项税入贡献了总增长的70％。2）股票交易印花税是唯一下跌的税入（同比下跌51.2％）。3）08年上半年税收同比增长33.5％，与07年基本持平，但08年下半年税收增长仅为3.2％，低于同期 GDP 增长。

Nowadays, a series of tax non-compliance phenomenon, including tax dodging and tax evasion, is a serious problem in our country's tax administration field. It has threatened the tax revenue security of entire state.

而当前我国税收领域偷逃骗税等一系列纳税不遵从现象较为严重，呈现出面宽量大的特点，并已经威胁到整个国家的税收安全。

It is also the important factor of financing management. Tax planning is very popular in developed countries. It has been a stable, mature industry for a long time. But in our country, it is just a new thing. People don't have enough knowledge about it, and just have a starting apply. Some enterprise even don't know what tax planning is at all. Some enterprises only regard tax planning as tax dodging, tax evasion.

税收筹划在发达国家已非常普遍，早已成为一个稳定的、成熟的行业，而在我国却刚刚起步，人们对它的认识还不足，对它的应用尚处于探索阶段，有的企业根本不知道什么是税收筹划，有的企业甚至认为税收筹划就是偷税、漏税，税收筹划中介机构目前也仅限于对企业具体问题提出解决的办法，而没有根据企业的发展，提出综合的税收筹划策略。

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。