企业所得税
- 与 企业所得税 相关的网络例句 [注:此内容来源于网络,仅供参考]
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Article 20 The carrying amount of deferred income tax assets shall be reviewed at each balance sheet date.
第二十条资产负债表日,企业应当对递延所得税资产的账面价值进行复核。
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Article 20The carrying amount of deferred income tax assets shall be reexamined on balance sheet day.
第二十条资产负债表日,企业应当对递延所得税资产的账面价值进行复核。
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For instance a lot of local government create division of high-tech industry garden, the kind that passes derate chummage and income tax supports science and technology poineering industry.
比如很多地方政府设立高科技产业园区,通过减免房租和所得税的方式支持科技型创业企业。
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At present inflation rates, we believe individual owners in medium or high tax brackets (as distinguished from tax-free entities such as pension funds, eleemosynary institutions, etc.) should expect no real long-term return from the average American corporation, even though these individuals reinvest the entire after-tax proceeds from all dividends they receive. The average return on equity of corporations is fully offset by the combination of the implicit tax on capital levied by inflation and the explicit taxes levied both on dividends and gains in value produced by retained earnings.
而以目前的通货膨涨率来看,我们相信对适用中高级距所得税率的投资人而言(除非你是透过退休基金、慈善团体等免税机构来投资),将无法从投资一般美国企业获得任何实质的资本利得,即使他们把分配到的股利一再重复地投资下去也一样,因为其获利早已被隐藏的通货膨涨与台面上的所得税给吸收殆尽。
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Contents: The course introduces the engenderment and development of tax agency system, the relationship between tax imposition and payment, tax administration, agency for tax registration, agency for invoice subscription, opening and examination, agency for the establishment of accounts and regulations, declaration agency and practice for turnover tax, income tax and others.
主要内容:本课程主要讲述税务代理制度产生与发展的基本历程,税收征纳关系中的地位与作用,税务管理,税务登记代理,发票领购,填开与审查代理,建账建制代理,企业涉税会计核算,流转税纳税申报代理以及实务,所得税纳税申报代理以及实务,其他税种纳税申报代理以及实务,代理纳税审查方法,税务行政复议代理以及涉税文书制作代理等。
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Requisites: Chinese Tax System,Taxation, AccountingContent: The course introduces the engenderment and development of tax agency system, the relationship between tax imposition and payment, tax administration, agency for tax registration, agency for invoice subscription, opening and examination, agency for the establishment of accounts and regulations, declaration agency and practice for turnover tax, income tax and others.
主要内容:本课程主要讲述税务代理制度产生与发展的基本历程,税收征纳关系中的地位与作用,税务管理,税务登记代理,发票领购、填开与审查代理,建账建制代理,企业涉税会计核算,流转税纳税申报代理以及实务,所得税纳税申报代理以及实务,其他税种纳税申报代理以及实务,代理纳税审查方法,税务行政复议代理以及涉税文书制作代理等。
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Article 15 In respect of income obtained by enterprises in foreign currency, upon payment of income tax in quarterly instalments in accordance with the provisions of Article 15 of the Tax Law, taxable income shall be computed by converting the income into Renminbi according to the exchange rate quotation on the last day of the quarter.
第十五条企业所得为外国货币的,在依照税法第十五条规定分季预缴所得税时,应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额
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In respect of income obtained by enterprises in foreign currency, when, in accordance with the provisions of Article 15 of the Tax Law, the payment of income tax in quarterly installments is made, the taxable income shall be computed by converting the income into Renminbi at the exchange rate quotation of the State Administration of Exchange Control on the last day of the quarter.
企业所得为外国货币的,在依照税法第十五条规定分季缴纳所得税时,应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额。
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6 In respect of income obtained by enterprises in foreign currencies, when, in accordance with the provisions of Article 15 of the Tax Law, the payment of income tax in quarterly installments is made, the taxable income shall be computed by converting the income into Renminbi at the exchange rate quotation of the State Administration of Exchange Control on the last day of the quarter.
企业所得为外国货币的,在依照税法第十五条规定分季缴纳所得税时,应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额。
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At the time of final settlement following the end of the year, no recomputation and reconversion need be made in respect of income in a foreign currency for which tax has already been paid on a quarterly basis; only that portion of the foreign currency income of the entire year for which tax has not been paid shall, in respect of the computation of taxable income, be converted into Renminbi according to the exchange rate quotation on the last day of the tax year.
第十五条企业所得为外国货币的,在依照税法第十五条规定分季预缴所得税时,应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额;年度终了后汇算清缴时,对已按季度预缴税款的外国货币所得,不再重新折合计算,只就全年未纳税的外国货币所得部分,按照年度最后一日的外汇牌价,折合成人民币计算应纳税所得额。
- 推荐网络例句
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I didn't watch TV last night, because it .
昨晚我没有看电视,因为电视机坏了。
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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。
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I'm running my simile to an extreme.
我比喻得过头了。