Before the implementation of new accountant standards,most enterprises have adopted taxes payable method to carry out accountant treatment on income tax.
新会计准则实施前,大多数企业都采用应付税款法对所得税进行会计处理,而新实施的会计准则要求企业改用资产负债表债务法进行核算,两种核算方法存在较大的差别。
The current accounting methods of income tax prevailing in the world are taxes payable method and tax effect accounting method.
国际上流行的所得税会计处理方法有应付税款法和纳税影响会计法,我国会计实务中则针对不同性质的差异采用不同的所得税会计处理方法。
Differentia Between the Tax Payable Method and Tax-affect-accounting Method;
应付税款法和纳税影响会计法之比较
Used with tax payable method and influence tax method to edit financial statement, deferred method and debt method as influence tax method often adopt singly, which lead to reflect income tax information partly, and get bad accounting result.
在进行企业所得税会计核算时,可采用应付税款法和纳税影响会计法。
Differentia Between the Tax Payable Method and Tax-affect-accounting Method;
应付税款法和纳税影响会计法之比较
Bonded goods: Taxable goods held in a government-licensed warehouse pending payment of customs duties and other taxes due.
保税货物:在交纳关税和其他应付税之前,存放在政府特许的仓库内的应税货物。
FICA Tax Payable
应付联邦社会保险税
accrued liabilities for land value increment tax
估计应付土地增值税
He has paid his bills (dues / subscriptions / taxes).
他已付清账单(应付之款／订阅费／税金)。
personal assessment tax
个人入息课税应付的税款
To illustrate, assume that a corporation pays income taxes at a rate of 3% on its taxable income.
举例,假设某公司按其应税所得的3％支付所得税。
The first is the Property Tax payable in respect of any property in Macau.
一种是应付的财产税,是缴付所有在澳门的物产的税务。
Any and all taxes, levies, customs duties, sales, use, excise, value added and similar taxes to be levied on the Buyer shall be borne and paid by the Buyer.
买方应承担并支付一切派款、关税、销售税、使用税、国内消费税、增值税及类似税收。
Tax demands are scaled to the income earner's ability to pay.
税收按挣钱人支付能力相应地调节。
Property tax is payable on all properties (and is akin to rates).
所有物产都应支付财产税(近似的比率)。
(British) liable to payment of rates or taxes.
（英语）应按比例付款的或征税的。
(iv) the customs duties and other national taxes payable in the country of importation by reason of the importation or sale of the goods.
(ⅳ)在进口国因进口或销售货物而应付的关税和其他国内税；
Earnings Management and Income Tax Payment:Evidence from Book-Tax Differences;
盈余管理与所得税支付:基于会计利润与应税所得之间差异的研究
Dividends paid to stockholders are not tax deductible.
而支付给股东的股息不能从应税所得中减除。
There are essentially two taxes payable annually for a property in Macau.
每年澳门的物产有两种基本应付的税收。
what is left of your pay after deductions for taxes and dues and insurance etc.
扣除税款、应付款和保险费等后的实发工资。
Customs duty is a toll payable on merchandise imported into the country.
进口关税是商品被进口到国内应付的费用。