纳税的

If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.

如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。

As the occurrence of faceless electron money on Internet, the dematerialize that the product sells, it is more and more difficult that pay taxes object is decided really.

随着互联网上匿名电子货币的出现，产品销售的非物质化，纳税对象的确定越来越难。

We should ensure a leveled play field , in that leveled play field the individually-owned pr private-owned enterprises will get the same treatment when it comes to market access, taxation, loan equitation, import and export businesses.

"依法经营，照章纳税，维护职工的合法权益"和"符合安全和环保的要求"口译时所需时间相对来说稍长，为了方便听众理解这里增加了 so long as 。原文：我们将在市场准入、税收、贷款和进出口等方面，给个体私营企业以平等的待遇。

In cases where the regulations specify that they are entitled to the treatment of duty exemption or reduction or bonded duty, they shall go to the customs to handle the formalities related to the changing of taxpayers.

按照规定需要缴税的，应当依法缴清税款；按照规定可以继续享受减免税、保税待遇的，应当到海关办理变更纳税义务人的手续。

They came with a fusillade of rhetoric about companies "shirking" their responsibilities, and the iniquities of a "broken" tax system that rewarded firms for creating jobs in Bangalore rather than Buffalo, New York.

计划连环炮似的指出企业"推卸"纳税责任，以及不完善的税收系统鼓励企业在班加罗尔、而非纽约州的布法罗创造就业的极不公正性。

In order to change the rigidity of accounting policies, the incomparability of accounting information and the inflexibility of accounting system, on December 29, 2000, the Ministry of Finance issued the Accounting System for Business Enterprises, which has great significance on standardizing the accounting treatments and improving the quality of accounting information.

为了改变原会计制度下形成的会计政策僵化、信息可比性差、制度弹性小等局面，2000年12月29日财政部发布了《企业会计制度》，对于规范会计核算工作，提高会计信息质量具有重要意义；同时，也进一步扩大了会计与税法之间的差异，增大了纳税调整的难度。

Article 34 When taxpayers apply in accordance with Article 7 of the Tax Law for deduction of the amount of individual income tax paid already outside China, they shall present the original tax payment receipt issued by the tax authorities abroad.

第三十四条纳税义务人依照税法第七条的规定申请扣除已在境外缴纳的个人所得税税额时，应当提供境外税务机关填发的完税凭证原件。

Article 33 When taxpayers apply in accordance with Article 7 of the Tax Law for deduction of the amount of individual income tax paid already outside China, they shall present the original tax payment receipt issued by the tax authorities abroad.

第三十三条纳税义务人依照税法第七条的规定申请扣除已在境外缴纳的个人所得税税额时，应当提供境外税务机关填发的完税凭证原件。

Of small low-profit enterprises preferential (non-industrial enterprises engaged in the non-restricted and prohibited industries) annual taxable income of not more than 30 million practitioners of no more than 80 people, with total assets of 1000 million, reduced 20% enterprise income tax.

对小型微利企业的优惠政策(非工业企业从事国家非限制和禁止行业)年度应纳税所得额不超过30万元、从业人数不超过80人、资产总额不超过1000万元的，减按20％的税率征收企业所得税。

Statistic shows at the same time, on sheet of pay taxes a list of names posted up the rank relies on the unit before and individual, business domain already no longer bureau be confined to acts art, finance, estate, the sources of energy " traditional " high pay industry, the outstanding achievement growth of a lot of other spheres also is this city duty is added close created a condition.

统计同时显示，在纳税榜单上排名靠前的单位和个人，业务领域已经不再局限于演艺、金融、房地产、能源等"传统"的高薪行业，许多其他领域的业绩增长也为本市个税增收创造了条件。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。