所得税

In certain cases,this limitation does not apply to interest paid in the context of so-called Centrales de Tr sorerie,i.e.cash poolings.

作为一项例外，根据CGI的第一段b部分212 条规定支付给法国母公司的利息在企业所得税上没有任何限制。

The e-commerce influence on the tax theory and tax system that established on the traditional business deeply, involving value-added tax, business tax, income tax, tariff, stamp tax etc because of the dummy, digital and confusable characteristic contrasting to the traditional business.

电子商务不同于传统的贸易方式，由于其虚拟化、数字化、隐匿化等特点，对建立在传统的生产、贸易方式基础之上的税收征管影响广泛，涉及到增值税、营业税、所得税、关税、印花税等多个税种，给我国税收征管提出相当严峻的挑战。

In accordance with Cai Shui Zi [1987] No.134, as for a foreign enterprise which undertakes contracted project operation and provides labor services in China, if the equipment (inclusive of spare and accessory parts related to the use of equipment) and building materials they purchased or manufactured on a commission basis to meet the needs of the contractee's engineering operation or labor service projects can meet all the requirements as listed below, the prices (inclusive of the international freight and insurance premium with accurate invoices and vouchers) are allowed to be deducted from the total value of business income from contracted projects or labor service projects for the calculation and payment of enterprise income tax, and the maximum of deduction is 70% of the total business income.

对于代为采购材料的行为，根据财税字[1987]第134号规定，外国企业在中国境内承包工程作业和提供劳务，代为采购或者代为制造出包方的工程作业和劳务项目所需用的机器设备（包括与机器设备的使用有关的零配件）、建筑材料，符合下列各项条件的，其价款（包括能够提供准确凭证单据的国际运费和保险费）准予从其工程作业和提供劳务的业务收入总额中扣除计算缴纳企业所得税，但扣除额最多不得超过业务收入总额的70%。

That complexity is magnified by the "alternative minimum tax", a parallel income tax aimed at the wealthy that must be fixed each year to avoid ensnaring more of the middle class.

税法中最复杂的莫过于&替代性最低税&——类似所得税但针对富人的税收，每年需要修正一次以避免误伤中产阶级。

In regard to newly built enterprise, the enterprise income tax shall be exemptible for the first two years and half rate reduction for the subsequent third year from the beginning of payoff; The overseas enterprise with general investment of over US 30 million or the high-tech enterprise certified by National Science Committee (with above provincial level certificate), 15% enterprise income tax will be levied.

自获利年度起，所得税收实行&二免三减半&；对于总投资超过3000万美元外商投资企业或被国家科委认定的高新技术外商投资企业，减按15%的税收征收企业所得税。

To that end, I thought I'd highlight some tips for avoiding an income tax audit that I recently ran across in Working for Yourself by Stephen Fishman.

为实现这一目标，我觉得应该强调一些避免所得税审查的技巧，这些是我最近在Stephen Fishman的&为自己工作&中看到的。

He is griping about his income tax again.

他又在为所得税的事发牢骚。

He's griping about his income tax again.

他又在唠叨所得税了。

He's griping about is income tax again.

他又在唠叨所得税了。

He s griping about his income tax again .

他又在为了要付所得税而大发牢骚了。

The concept of equivalent rotationally rigidity is offered and the formula of rotationally rigidity is obtained.

主要做了如下几个方面的工作：对伸臂位于顶部的单层框架—筒体模型进行分析，提出了等效转动约束的概念和转动约束刚度的表达式。

Male cats normally do not need aftercare with the exception of the night after the anesthetic.

男猫通常不需要善后除了晚上的麻醉。