税法

The amount of total income as used in Article 19 of the EIT Law refers to the total price and ex-price fees that a non-resident has collected against the payor.

企业所得税法第十九条所称收入全额，是指非居民企业向支付人收取的全部价款和价外费用。

Article 104 The term "payor" as used in Article 37 of the EIT Law is an entity or individual that directly bears the obligation to make relevant payments to a non-resident enterprise under the provisions of law or stipulations of a contract.

第一百零四条企业所得税法第三十七条所称支付人，是指依照有关法律规定或者合同约定对非居民企业直接负有支付相关款项义务的单位或者个人。

The term "due payable items" as used in Article 37 of the EIT Law refers to the payable items which the payor shall incorporate into relevant costs and expenses under the accrual principles of accounting.

企业所得税法第三十七条所称到期应支付的款项，是指支付人按照权责发生制原则应当计入相关成本、费用的应付款项。

Under penalties of perjury, I declare that this return has been filed according to the provisions of THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA , and to the

我声明，此纳税申报表是根据《中华人民共和国个人所得税法》的规定填报的，我确信它是真实的、可靠的、完整的。

That is, the appreciation value equals the proceeds obtained by thetaxpayer from transfer of real estate less the permissible items incomputing the appreciation value?

作为征税对象的增值额，是纳税人转让房地产的收入，减去税法规定准予扣除项目金额后的余额。

Harmony is pressingly demanded in contemporary society, which acts as the guideline in the socialist modernization drive and legal system building, and is also the objective regarding the values of tax law.

和谐是当前社会的迫切需要，是社会主义现代化建设及法治建设的指导理念，亦是税法的价值目标。

In cases where the enterprise income tax shall be levied, the tax shall be assessed on the taxable income calculated exactly from documents provided by the taxpayer as to costs and expenses, where no such documentation is available, the tax shall be assessed on the taxable income calculated on the basis of an appropriate rate of profit, provisionally determined at 15 per cent of the business proceeds in accordance with the provisions of Article 24 of the Detailed rules and Regulations for the Implementation of the Income Tax Law of the People's Republic of China Concerning Foreign Enterprises.

应征收的企业所得税，除了能够提供准确的成本、费用凭证，正确计算应纳税所得额的以外，应按照《中华人民共和国外国企业所得税法施行细则》第二十四条规定，核定利润率，暂以业务收入额的15％为应纳税的所得额，计算征收所得税。

This is often the most efficient way of punishing an individual for violation of tax laws.

这往往是对违反税法者的最有效的惩罚。

The estimation results show that the deferred income expense has positive relationship with earnings management, indicating that the more changes in earnings, the more possibilities that enterprise may decorate the earning level by using deferredincome tax. Additionally, the empirical result also shows that the instrument of earnings management for an enterprise usually focuses on the adjustment of recognition timing from the income and expense of the enterprise rather than the deferred income tax valuation allowances due to the temporary differences between GAAP and tax law, which is consistent with the previous studies.

实证结果发现，递延所得税费用与企业盈余管之为有显著的正向关系，表示企业盈余变动额愈大，愈可能使用递延所得税费用修饰盈余水准；实证结果同时也显示，企业真正用作为盈余管工具的部分是会计与税法规定之宽松程同而产生之暂时性差，主要从企业收入与费用认之时间点上加以调整，而非由递延所得税资产之备抵评价科目著手，此一结果则与先前之文献符合。

A proposed change in taxes that will encourage companies to repatriate dividends from overseas subsidiaries will help.

一项拟议中的税法修正案将鼓励日本企业把海外子公司的利润汇回国内，这有利于日本消除经常项目赤字。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了