税法

Deficiency payment ; Negative Income Tax ; Social welfare policy

差额补贴制度；负所得税法；社会福利

Galactic negotiable securities analyses a personage to think, after become effecti......

银河证券分析人士认为，新企业所得税法明年生效后，上。。。。。。

Tax law which promote the development of medium and small enterprises should have proper limits, and cannot violate principle of proportionality, and should introduct principle of neutral which cause the equilibrium development of two aspects.

税法促进中小企业发展应有合理的限度，不得违反比例原则，可以适当引入税收中性原则，达到税收中性与税收调控的均衡。

"Income from other sources" mentioned inArticle 1, paragraph 1 and paragraph 2 of the Tax Law means profits, interest, rents, income from the transfer of property, income from the provision or transfer of patents, proprietary technology, income from trademark rights and copyrights as well as other nonbusiness income.

税法第一条第一款、第二款所说的其他所得，是指利润、利息、租金、转让财产收益、提供或者转让专利权、专有技术、商标权、著作权收益以及营业外收益等所得。

The author mentioned that after being accepted by WTO as one of its member countries,such principles of WTO as nondiscrimination and anti-subsidies will be the most immediate element that exerts a great influence over the re-formation of Chinese taxation.Then the author proceeds to the main task and problems of the reform.

加入世贸组织以后，无歧视原则、关税减让原则、透明原则以及反补贴原则将成为影响我国税收制度改革的最直接因素，我国税法税制改革的任务和难题，主要表现在分步调减关税并改进结构与管理；增值税转型；内外资企业所得税制统一；个人所得税调节高收入力度不大；税收优惠政策过多过宽等五个方面。

Once nonproductive assets are identified, the company can, with proper planning and attention to the details of the tax laws, determine the actions necessary to obtain the most favorable treatment.

一旦发现资产的生产能力不再具备，公司可以，通过对税法条款的合适筹划与关注，确定有必要采取的最有利的方式来处置资产。

Article 32 of the EIT Law provides that enterprises can receive accelerated depreciation allowance where the fixed assets become obsolete due to technology advancement.

企业所得税法第三十二条规定，企业的固定资产由於技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。

Article 27 The term "expenses" as used in Article 8 of the EIT Law shall refer to the expenses directly related to the obtainment of income.

第二十七条企业所得税法第八条所称有关的支出，是指与取得收入直接相关的支出。

The Pan-American Satellite Corp. Case is a typical case, which China encountered in the field of international tax.

泛美卫星税案是我国遭遇的国际税法领域的一个典型案例。

When the new tax laws were passe, the taxpayers found that the government had clapped another 6% on cotton.

新税法通过的时候，纳税人发现政府将棉花的税率又提高了6%。

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