企业所得税

Accrued expenses have already been deducted in determining an entity's current tax liability for the current or earlier periods.

应计费用在确定企业本期或前期流动所得税负债时已予以抵扣了。

For the foreign person gets profit, dividend and bonus from the foreign enterprise, the income tax will be exempted.

外籍个人从外商投资企业取得的利润、股息、红利所得，免征个人所得税。

It realized the commingle of domestic-funded enterprises and foreign –funded enterprises income tax laws.

面对新的所得税政策，税收筹划应如何应对，是每个企业都要面临的重要问题。

It realized the commingle of domestic-funded enterprises and foreign funded enterprises income tax laws.

面对新的所得税政策，税收筹划应如何应对，是每个企业都要面临的重要问题。本文从法律地位、纳税主体、税率、税前扣除税收

ADB's Peng said that taxation authorities currently have only one source of access to people's income, either through their own reports or from their employers. But they will have two when the new regulation is implemented; and so can crosscheck for discrepancies.

他说，目前税务部门主要通过纳税人自行申报或企业代扣代缴的方式来征收个人所得税，新办法实施后，税务部门可对高收入纳税人进行双重监管，从而堵塞高收入者个税监管的漏洞。

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。

In the market economy system, enterprises face severely competitive pressure. Sometimes the management whitewashes the accounting statement for some reasons, such as the pursuit of achievement and good image, the evasion of income tax.

摘 要：在市场经济体制下，企业面临严峻的竞争压力，企业管理层有时为了追求政绩、追求公司良好的外在形象、规避所得税等动机而蓄意粉饰会计报表。

The so-called "four-horse to split up the spoils" is an image that refers to the substance of the profits of the enterprise, in accordance with income tax, enterprise fund, bonuses and employee benefits reserved for capitalists profit (including dividends and dividends), such as the distribution of the four aspects.

所谓&四马分肥&是一种形象的说法，实质是指对企业的利润，按照所得税、企业公积金、职工福利奖金和留给资本家的利润等四个方面进行分配。

Over the years, we've been Woody-like in our thinking, attempting to increase our marketable investments in wonderful businesses, while simultaneously trying to buy similar businesses in their entirety. The following table illustrates our progress on both fronts. In the tabulation, we show the marketable securities owned per share of Berkshire at ten-year intervals. A second column lists our per-share operating earnings (before taxes and purchase-price adjustments but after interest and corporate overhead) from all other activities. In other words, the second column shows what we earned excluding the dividends, interest and capital gains that we realized from investments. Purchase-price accounting adjustments are ignored for reasons we have explained at length in previous reports and which, as an act of mercy, we won't repeat. We'll be glad to send masochists the earlier explanations, however.

多年来，我们的看法一直与伍迪一致，在努力增加我们非凡企业的投资部位的同时，也试着买下一些同样优秀企业的全部所有权，下表充分显示了我们在这两方面的进展，表中列示出在十年间Berkshire每股所拥有的股票价值以及每股在扣除利息与营业费用之后来自其它活动的营业利益(但未扣除所得税与购买法会计调整数)，换言之，后者所代表的是在扣除我们从股票投资所得的股利、利息收入与资本利得之后的盈余收益，至于购买法会计调整数不列入的原因，在以前的年报中，我们已经花了相当的篇幅解释过了，在这个地方我们就不再重复了，当然如果你有被虐待的倾向的话，我们也不介意再复述一次。

However, when Anhui enterprises and foreign companies sign the contract for the equipment sales or purchases or that for technology transfer, the stamp tax, which covers 3%00 of the contracted value, must be paid according to the tax law.

省内企业购买外国企业设备，引进国外先进技术，对外支付价款，不属于生产经营行为，不涉及流转税和所得税。

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。