所得税

This article was mainly obtained to the fixed asset the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue income.

本文主要是对固定资产取得时计价和固定资产折旧对所得税的做了，提出利用固定资产取得时的计价以及固定资产折旧、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limits utility preference, might cause the enterprise to obtain a great tax revenue income.

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue inc

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。关键词：固定资产；折旧；借款利息资本化；税收收益

Except at times of war or revolt, Americans had experienced no significant inflations nor deflations nor stagflations nor other "booms nor busts", such as we have all experienced until sometime after the enactment of The Federal Reserve Act and the Income Tax Act, except those caused by banks.

除在战时或叛逆美国人有没有遇到重大或球囊充盈也不stagflations或者其他&栏也突降&例如，我们都经历了一段时间，直到通过后，美国联邦储备法和个人所得税法令规定，除造成银行。

For the production enterprises for the foreign businessmen to invest, their local income tax will be derated in 3% of the tax rate.

对生产性外商投资企业，免征3%的地方所得税。

As to the high and new technological products under the range of the "torch" plan, as long as they match the condition of tax concession, the product tax and added value tax will be derated, with no view of income tax.

对其属于&火炬&计划开发范围的高新技术产品，凡符合新产品减免税条件并按规定减免产品税、增值税的税款，可专项用于技术开发，不计征所得税。

For the enterprises of the domestic funds belonging to the communication, electric power, water conservancy, post and broadcast-television, and the hi-technological enterprises initiated by the provinces and cities, under the cognizance of the relative departments their income tax will be derated in the anterior two years, then levied in the half of the tax rate, after ratified by the Local Tax Bureau of Gansu Province.

对在我市新办的交通、电力、水利、邮政、广播电视等基础产业的内资企业和外省、外地区在我市投资兴办的高新技术企业，经有关部门认定后，经省地税局批准，企业所得税实行两年免征，三年减半征收。

For income tax purposes, issues include whether an exchange intermediary or broker should be accounting for inventory, and what amount of information reporting should be required for low-value bartering transactions, and how such transactions should be valued.

所得税的目的，问题包括是否交换中介人或经纪人应占库存什么信息量报告须对低价值的易货交易，如何此种交易应该受到重视。

In addition to the export tax and enterprise income tax, another concern is the tax on fuel duty.

除了出口税，企业所得税，另一个令人关注的是燃油税税。

Article 3 FIEs can enjoy the preferential and reduced enterprise income tax rate of 15% only upon approval of their applications.

第三条 外商投资企业必须提出申请并经批准后，才能享受减按15%的税率缴纳企业所得税的优惠待遇。

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。