所得税

However, the estimation results show that most estimated values are not statistically significant. According to the Burgstahler and Dichev (1997), Mills and Newberry (2001), and Phillips, Pincus, and Rego (2003) studies, this study tries to examine whether the income tax expense/benefit has the ability to forecast the earnings management by using the temporary differences between GAAP and tax law while under the control of non-discretionary accruals and tax incomes.

延伸Burgstahler and Dichev(1997)、Mills and Newberry(2001)及Phillips，Pincus，and Rego(2003)的研究，本研究试著由GAAP与税法规定同所产生之暂时性差入，在影响课税所得的情况，并控制非裁性应计项目后，检定递延所得税费用/是否对盈余管有预测能。

Marriage person picture Sends the card institution XXX county people's government Beijing people's government print Pays duty the proof Wages salary obtained 2006 year Beijing place tax bureaupersonal income tax proof special-purpose chapter

结婚人像片发证机关 XXX县人民政府北京市人民政府印制完税证明工资薪金所得 2006年度北京市地方税务局个人所得税证明专用章以上请高手翻译成英文！谢谢！

Income tax systems are important as revenue raisers for the states.

所得税是各州政府的重要收入来源。

Keep in mind that overseas offices will typically provide US associates with tax preparers, to handle the somewhat complicated income tax filings.

请记住，海外办事处通常会提供美国同夥税务编制，以处理一些复杂的的所得税申报。

All federal, state, and local income taxes on prize are the responsibility of the prize winner.

所有联邦，州和地方所得税的奖金是责任奖得主。

In anther words, it means the management of tax collection has adopt a new mode. it's collection and service use 'deal in one department', 'collection in one window' and' tax first then certificate 'for deed tax , turnover tax, city construction and maintain tax, education addition tax, stamp tax, income tax, land value increment tax, tax on land occupation, and so on.

即契税、营业税及城市建设维护税、教育附加、印花税、所得税、土地增值税、耕地占用税等税收的征收管理采取&一厅式办理&、&一窗式征收&和&先税后证&的征管和服务模式。

Speaking for our own shares, Charlie and I have absolutely no complaint about these taxes. We know we work in a market-based economy that rewards our efforts far more bountifully than it does the efforts of others whose output is of equal or greater benefit to society. Taxation should, and does, partially redress this inequity. But we still remain extraordinarily well-treated. Berkshire and its shareholders, in combination, would pay a much smaller tax if Berkshire operated as a partnership or "S" corporation, two structures often used for business activities. For a variety of reasons, that's not 9 www.buffettism.com 巴菲特研究中心 Research Centre for Buffettism feasible for Berkshire to do.

经由我个人最喜爱的漫画短片，Li'l Abner，我有机会可以体会到延迟支付所得税的好处，虽然当时我没有好好地利用那次机会，为了让他的读者觉得自己很优越， Abner 一直快乐地 Li'l 维持单身，直到他为纽约一位女演员 Appassionatta 深深地着迷，但由于她只对百万富翁有兴趣，因此一贫如洗的 Abner 可以说是一点希望都没有，在遭到拒绝之后，Abner 跑去智能老人 Mose 那里请他指点迷津，结果这位圣贤对 Abner 说，很简单你只要能够将身上仅有的一块钱，复制 20 次， Appassionatta 自然就会投入到你的怀抱(1，2，4，8，…。，1，048，576)。

No further submission is required if there is no change in the standard of wages and welfare fund afterwards; If there is any change in the standard, the enterprise shall, when submitting its annual income tax returns, submit such change to the competent tax authorities for archival purposes.

以后年度工资、福利费支付标准没有发生变化的，可以不再重复报送；支付标准发生变化的，应在办理年度所得税申报时将标准变化情况报主管税务机关备案。

The after-tax wage rate of those paying income tax will now be w n =(1- z)w, with consequent effects on labour supply t~n = e and consumer demands.

5付所得税的那些的税后的工资比率将现在是 w n =(1z)w，与在劳动上的结局的作用供应t ~ n = e并且消费者要求。

Government s tax revenue comes from labor wage taxes.

其中，个体是无私的；政府财政收入来源于对个体工资征收的个人所得税。

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。