所得税

Where enterprises formerly carry out the method of linking wages up with efficiency, for the balance of wage reserve fund that has accrual before January 1, 2008 but fails to be deducted before tax since it is not actually paid, the wage reserve fund that is actually paid after 2008 shall be deducted before enterprise income tax according to facts in the actual payment year.

根据《国家税务总局关于做好2007年度企业所得税汇算清缴工作的补充通知》（国税函〔2008〕264号）的规定，企业2008年以前按照规定计提但尚未使用的职工福利费余额，2008年及以后年度发生的职工福利费，应首先冲减上述的职工福利费余额，不足部分按新税法规定扣除；仍有余额的，继续留在以后年度使用。

But a proposal by majority Democrats to pay for it by increasing taxes on high wage earners (couples earning more than $350,000) and wealthy Americans recently provoked opposition from fiscally-conservative Democrats.

民主党议员提议增加高工资者的所得税，让那些总收入超过35万美元的夫妇和富人多交税，这引起了那些在财政上比较保守的民主党人的反对。

Commissioners of Inland Revenue in Britain, a body of officials appointed by the state and given the duty mainly of collecting income tax, capital gains tax, capital transfer tax, and stamp duties.

国内税务局英国政府机构，由国家任命的官员组成，主要负责征收所得税、资本收益税、资本转移税及印花税。

However, when Anhui enterprises and foreign companies sign the contract for the equipment sales or purchases or that for technology transfer, the stamp tax, which covers 3%00 of the contracted value, must be paid according to the tax law.

省内企业购买外国企业设备，引进国外先进技术，对外支付价款，不属于生产经营行为，不涉及流转税和所得税。

Even the basic housing to residents property tax levy, the amount of tax will drop very low low.

连基本的住房的居民征收物业税，所得税的数额将下降很低很低。

Along with intermediary institutes such as Sichuan Xing｀an Tax Layer House, Xing Liang Xin Consulting Company, Zhi Shen Management cousulting company and GrowingStair Tech Development Company, we accomplished 6 management trainings, including income tax accounting, tax planning, personnel encourage system and humane resource management. Cooperated with training organizations of large companies like Microsoft, IBM, SUN, INTEL, we organized 9 times, totally 15sections of specialized technical trainings, including 4 sections of Microsoft potential development Plan DevDays training, and CMM technical trainings.

全年与高新区人事局、规划局等部门合作，完成创业培训4次；与四川兴安税务师事务所、兴良信纳税人咨询公司等中介机构合作，完成所得税会算、税务筹划、员工激励机制等管理类培训6次；与微软、IBM、SUN、INTEL等公司的培训机构合作，开展了9次共15期专业技术培训，包括4期微软潜力发展计划DevDays培训、CMM技术培训等。

We must enforce the assist to the poor people that is the main measure ;second ,we must adjust the higher income .and the last measure is the strike on the illegal income that is the most important measure .

为了遏制收入差距继续扩大特别是消除人们心理上对收入分配不公的不满情绪，我们必须加大扶贫力度，这是缩小贫富差距、保持社会稳定的最主要措施；其次是调节过高收入，即使对于来源正当的收入也要加强个人所得税的征管，这不仅能够增加财政收入，更是缩小收入差距的重要手段；最后是要坚决取缔和打击违法、非法收入，这是缩小收入差距的重中之重，更是消除人们不满情绪的有效手段。

We raised export rebate rates three times, lowered the benchmark interest rates on savings and loans for financial institutions on five occasions, reduced required reserve ratios four times, suspended the individual income tax on interest earnings from savings, reduced securities transaction stamp tax rates, cut taxes and fees on housing transactions, and increased credit support to small and medium-sized enterprises.

三次提高出口退税率，五次下调金融机构存贷款基准利率，四次下调存款准备金率，暂免储蓄存款利息个人所得税，下调证券交易印花税，降低住房交易税费，加大对中小企业信贷支持。

We raised export rebate rates three times, lowered the benchmark interest rates on savings and loans for financial institutions on five occasions, reduced required reserve ratios four times, suspended the individual income tax on interest earnings from savings, reduced securities transaction stamp tax rates, cut taxes and fees on housing transactions, and increased credit support to small and medium-sized enterprises.

9月份后，国际经济形势急转直下，对我国的不利影响明显加重，我们又果断地把宏观调控的着力点转到防止经济增速过快下滑上来，实施积极的财政政策和适度宽松的货币政策，三次提高出口退税率，五次下调金融机构存贷款基准利率，四次下调存款准备金率，暂免储蓄存款利息个人所得税，下调证券交易印花税，降低住房交易税费，加大对中小企业信贷支持。

Some states use income tax and sales tax to raise their revenues.

还有一些洲使用所得税和销售税来提高他们的财政收入。

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。