According to the taxation accounting law, the rule between the total taxation cost and deviation from matching value are as follows.
纳税影响会计法下,如果税率发生变动,在时间性差异周期内,所得税总费用偏离配比值的规律是: 如果只存在应纳税时间性差异,无论是递延法还是债务法,所得税总费用与税率同向变化;如果只存在可抵减时间 性差异,无论是递延法还是债务法,所得税总费用与税率反向变化。
Discuss eight ways of pay taxes design of enterprise income tax;
浅谈企业所得税八种纳税筹划方法
The discrimination about the financial lease effect on income tax in the connected transaction;
关联交易中融资租赁对所得税的影响辨析
The comparision of income tax accounting treatment in the old and new standards;
所得税会计处理在新旧准则中的对比
Passing the lawmaking norm,central coordination,negative income tax mechanism,governme.
通过立法规范、中央协调、负所得税机制、政府效能调整、"3R"外在约束等可以规范和引导地方政府间的税收竞争,从而塑造良好的地区形象。
Thus,the new personal income tax idea should emphasize a universal tax and the principle of burden,practice negative income tax and low the progressive tax rate,me.
因此,新的个人所得税构想中应当强调全民纳税、量能负担原则,实行低累进税率和负所得税税率,同时要改进征管模式。
Application of prefrential income tax rate, and exemption of income tax.
适用优惠所得税税率，及所得税免除
The Inland Revenue is responsible for collecting income tax.
税务局负责徵收所得税.
reduce the standard rate of income tax
降低所得税的标准税率.
income tax return
所得税申报书(表)
D. I. T [double income-tax(relief) ]
双重所得税（免征）［
Amount of income tax due or over paid 22-23-24
应补(退)所得税额
Income tax: indicating the income tax expenses payable in the current period.
九所得税：指本期应负担之所得税费用。
Local income tax shall be computed on the taxable income at the rate of three percent.
地方所得税,按应纳税的所得额计算,税率为３％。
A Research on Enterprise Income Tax Planning under the Background of the New Law of Enterprise Income Tax;
新《企业所得税法》下企业所得税纳税筹划研究
The Research on Income Tax Accounting and Taxable Adjustment;
所得税会计与所得税纳税调整事项研究
The Study on Tax Planning of Enterprise Income Tax under the New Enterprise Income Tax Law;
新企业所得税法下企业所得税纳税筹划研究
A Study of Taxation Scope and Income Subject to Taxation in The Law of the People s Republic of China on Individual Income Tax;
《个人所得税法》征税范围和应税所得制度研究
EBT - Income Tax = Net Income.
税前盈利减去所得税后就是税后净利。
They are of two main classes, protective duties and revenue duties.
关税主要有两种，保护税和所得税。
Examples of direct taxes are income tax and stamp duty.
直接税的典型例子是所得税和印花税。
We have income tax, inheritance tax, and others.
有收入所得税、利息税、遗产税等等。
Pretax Deduction in Individual Income Tax and Tax Equity;
个人所得税税前扣除与税收公平原则
Study on Plans of Enterprise Income Tax under Tax System in Force;
论现行税制下的企业所得税纳税筹划