公司所得税

The current situation of China's financial taxation is as follows: current taxes concerning the insurance industry, banking industry, and securities industry include sales tax, surtax, enterprise income tax, tax on maintenance and construction of the city, stamp duty, real estate duty etc.

第二部分金融业税收存在的问题中外银行、保险公司税负不平：外资银行、保险公司企业所得税税率比我国银行、保险公司低，对外资银行、保险公司的税收优惠多，而对中资银行、保险公司比较苛刻。

To pay income tax return for the year, Chongjian income tax expenses, net profit increase For income tax Xianzheng back to enjoy the preferential policies for listed companies, according to the Ministry of Finance, on a cash basis return of income tax system, it was received directly Chongjian income tax expense, to their total profits of listed companies Provision income tax, paid when Provision of more than income tax, then, should be returned for refund of income tax and pay some more, will be Chongjian income tax rebate of the amount for little or negative, inflated profits.

七、多交所得税，年度内申请退回，冲减所得税费用，增加净利润对于一些享受所得税先征后退优惠政策的上市公司，根据财政部的规定，对返还所得税采用收付实现制，收到时直接冲减所得税费用，上市公司先按利润总额计提所得税，而交纳时超过了计提的所得税，然后申请退回应返还的所得税和多交纳的部分，将退回部分予以冲减所得税费用数额很少，甚至出现负数，虚增盈利。

Unlike the over-50% category, all items of revenue and expense are omitted; just the proportional share of net income is included. Thus, if Corporation A owns one-third of Corporation B, one-third of B's earnings, whether or not distributed by B, will end up in A's earnings. There are some modifications, both in this and the over-50% category, for intercorporate taxes and purchase price adjustments, the explanation of which we will save for a later day. We know you can hardly wait.

因此如果A公司拥有B公司三分之一的股权，则不论B公司是否将年度盈余全数发放，A公司都必须依比例认列投资利益，另外这两类的会计原则都规定，必须附带一些企业间所得税、购买法价格调整等调整分录，这部份的细节请容我们以后有空再详加说明，(虽然我知道大家可能等不及了)。

In addition, the Company shall provide the Investors with access to such other Company information as may be required by the Investors to determine the Company's status as a CFC to determine whether the Investors are required to report their pro rata portions of the Company's "Subpart F income" on its United States federal income tax return, or to allow the Investors to otherwise comply with applicable United States federal income tax laws.

另外，如投资人要求，则公司应向其提供公司其他资料，以确定公司的CFC身份，并籍此确定要求投资人报告其按比例分得的公司"海外贸易未分配所得"（在美国联邦所得税纳税申报单上列明，Subpart F income 的定义见法典），或是允许投资人以其他方式遵守可适用的美国联邦所得税法律。

Verification reveals that the representative office which engaged in the work of understanding the market situation, providing materials on market conditions as well as business liaison, consultancy and service activities for its general organization and did not have business income and was exempt from enterprise income tax, therefore no detailed book account was established to clearly indicate the representative's wage and salary.

但由于该个人是该外国公司驻华机构任职人员，其工资薪金应由该机构负担，根据通知第二条的规定，虽然该个人工资薪金没有在该机构帐簿中列明，但应视为由该机构负担了其工资、薪金，应视就其在华工作60天期间的工资、薪金所得，按月依照税法规定的期限申报缴纳个人所得税，在境外工作期间的工资，薪金所得，不需在我国申报缴纳个人所得税。

Along with the development of the Chinese market Economy System, the improvement of the tax regulations and the optimization of the tax systems, taxpaying planning will be a measure for the taxpayers to maintain their legal rights and interests and be the indispensable part of the enterprise financing and management.

目前，对于企业所得税税务筹划的学术研究频频见诸各种期刊，也有不少的公司和研究单位进行了大量卓有成效的筹划工作，但系统、完整的对企业所得税税务筹划研究尚不多见。

Under the current PRC tax laws, regulations and rulings, dividends from the WOFE paid to the Company are currently exempted from any PRC withholding or income tax.

根据PRC现行税收法律、规程和制度的规定，本公司从WOFE获取的股息为PRC代扣所得税或收入所得税豁免。

From the individual Account the interest of shareholders funds are 5% of the proportion of personal income tax withholding rate, but then a lot of local tax department has also issued a special notice, in accordance with the requirements of the original 20% of the collection, which have resulted in some areas appears to 5% levy, Some areas are charged 20% of the chaotic situation.

据记者发现，自去年7月20日国务院修订储蓄"利息个人所得税的实施"税务负责存款，自去年8月，几乎所有的证券公司从个人帐户15个股东的资金的利息是5个人所得税扣缴率比例％，但后来当地税务部门也发表了不少，根据特殊的通知，与原来的20％的要求收集，已导致一些地区出现5％征收，有些地方的收费是20％的混乱局面。

A voice lists the advantages of Nevada—no personal or corporate income tax, lower workers' compensation insurance, less red tape—and urges Californian business owners to "get the monkey off your back" by moving to Las Vegas.

画外音列举了内华达的种种优势：没有个人或公司所得税，职工赔偿保险更低廉，繁文缛节更少；同时倡导加州企业主移居拉斯维加斯，&甩掉背上的猴子&。

To help pay for them, he would cut earmarks, those special interest projects added to spending bills.

并且，他将努力降低公司所得税的最高税率，即从35%下降到25%。

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。