企业所得税

Article 10 An enterprise shall recognize the accrued income tax of the current period and prior periods as a liability and shall recognize the part of the income tax already paid in excess of the payable amount as an asset.

第十条企业应当将当期和以前期间应交未交的所得税确认为负债，将已支付的所得税超过应支付的部分确认为资产。

Article 10 An enterprise shall recognize the accrued income tax of the current period and prior periods as a liability, and shall recognize the part of the income tax already paid minus the payable amount as an asset.

第十条 企业应当将当期和以前期间应交未交的所得税确认为负债，将已支付的所得税超过应支付的部分确认为资产。

Article 19 An enterprise shall not discount any deferred income tax asset or deferred income tax liability.

第十九条企业不应当对递延所得税资产和递延所得税负债进行折现。

Article 19 An enterprise should not discount any deferred income tax asset or deferred income tax liability.

第十九条企业不应当对递延所得税资产和递延所得税负债进行折现。

This, the Guangzhou land tax department yesterday Xinhua News Agency correspondent in an interview that "the interest of savings deposits from individual income tax charge of the implementation" of the provisions of the savings deposit interest income only from a personal bank the State Council Industry Regulatory approval of the commercial banks, urban credit cooperatives and rural credit cooperatives, and other public deposits of financial institutions to obtain the savings deposit interest income, excluding securities companies paid to individual shareholders account for income funds, so the individual shareholders Capital account interest income levy personal income tax, does not apply "on the revisedthe decision" shall not be reduced 5% rate of taxation of personal income tax, should be "the People's Republic of individuals Income Tax Law,"the relevant provisions of Article III, 20% tax rate levied in accordance with the" interest, dividends, dividend income "personal income tax.

对此，广州地税部门昨日新华社记者在一次采访中，从个人收入的对储蓄存款利息所得的规定，执行"税务费用"的储蓄存款的利息只从个人银行，国务院业监管的批准商业银行，城市信用合作社，农村信用合作社，金融机构和其他公众存款，以获取储蓄存款利息所得，不包括企业支付给个人股东的证券资金帐户的收入，所以个人股东资本帐户的利息所得征收个人所得税，不适用"关于修改的决定"，不得减少5条个人所得税的征税％的速度，应该是"中华人民共和国个人所得税法"第三条，20％的税率征收的有关规定，按照"利息，股息，红利所得"个人所得税。

The impairment of deferred income tax assets shall be subject to the Accounting Standard for Business Enterprises No.

递延所得税资产的减值，适用《企业会计准则第18号－－所得税》。

So-called medium-sized and small enterprises, is according to enterprise fixed assets , the annual turnover, hands in income tax and partitional enterprise employee scale one kind of enterprise shape aspiration , is to point to those fixed assets like present less than ten thousand yuan of l00O, the annual turnover teaches hundred not worth 500 people enterprise till ten million yuan of number , the enterprise employee.

所谓中小企业，是根据企业固定资产，年营业额、上交所得税和企业员工规模划分的一种企业形志，当前一般是指那些固定资产少于l00O万元，年营业额教百至数千万元，企业员工不足500人企业。

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 throughthe 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。

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。

The productive enterprise such as the forms of jointventures,cooperative ventures, annexations, contract,leasing, share-holder of technology, from the year whenthey start production and approved by the Tax Bureau,can get back totally the increment of income tax in 2years,and from the 3rd to the 5th year can get back 50％of annual income tax.

合资、合营、兼并、承包、租赁、技术入股等形式的生产企业，从投产年度起，经财税部门审定，2 年内新增的所得税，全部返还给企业，从第 3年到第 5年上缴的所得税的50％返还给企业。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。