税法

Personal income tax law: the sale of their own personal income to obtain housing by "transfer of property from" project levy personal income tax rate of 20%.

个人所得税法：出售自己的个人收入以获取住房的"财产转让，由"项目征收个人所得税税率为20 ％。

Full PRC tax will apply to a sale of the buildings onshore in the PRC.

中华人民共和国境内建筑物销售适用全部的中华人民共和国税法。

The rules are complex but there are ways the savvy taxpayer can maximize the tax shelter.

税法很复杂，但是这是睿智的报税人可以最大限度减免所得税的合法手段。

After the Implementation Regulations coming into force, the Central government shall formulate policies to determine in a reasonable manner the percentage of sharing tax revenue among local governments where the head quarters of the taxpayers are located, and handle the issue of shifting tax revenue that arises from the EIT Law, and balance the interests of local governments in accordance with the principles of consolidated compilation, decentralized administration, collecting at source, finalization and fiscal allocation.(Translator's note: the local governments at city levels may compete among themselves and use non-fiscal means or waive the local fiscal revenue to woo the profit-making taxpayers to headquarter in the city under their respective jurisdictions, in the absence of Central government's intervention).

实施条例施行后，将根据"统一计算、分级管理、就地预缴、就地预缴、汇总清算、财政分配"的原则，合理确定总分机构所在地政府的分享比例和办法，妥善解决实行企业所得税法后引起的税源转移问题，处理好地区间利益关系。

But the tax item of "property title transfer document" shall be applicable to the contract or document of transfer of patent right and the contract document of permission of patent implementation, whose tax rate will be 5%00 of the contracted value.

但省内企业与外国公司签订的设备购销合同、技术转让合同，根据税法规定，应缴纳印花税，税率为合同所载金额的万分之三（但是其中专利权转让、专利实施许可所书立的合同、书据，适用"产权转移书据"税目，税率为合同所载金额的万分之五）。

I don't think much to the latest change in the tax laws.

我并不认为最近的税法改革有什么好的。

The tax laws and regulations are silent on the taxability of the income derived by the legal person partner from the LLP.

税法对于法人合伙人从有限合伙取得的收入应当如何缴纳所得税问题没有明确规定。

The taxable income referred to in Article 4 of the Tax Law shall be computed according to the following formulas

第十条 税法第四条所说的应纳税的所得额，其计算公式如下

You may refer to Article 6 of theIndividual Income Tax Law for taxable income of other types of income.

对于其他类所得的应纳税所得额问题，您可以参阅《个人所得税法》第六条。

Retained earnings (also called earned surplus or accumulated earnings or unappropriated profit)保留盈余（又称未分配盈余、盈余公积、累计盈余或保留净利）Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt.

deferred tax 递延税项（指因为采取不同会计原则而造成实际应税所得和会计利润不等的情况，最常见的情况就是根据税法采取加速折旧法，而为了报表好看又采用直线折旧法，这样造成的税差就作为负债出现。

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