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。
The basic accounting theory of income taxes is the premise for processing income taxes;it is also the foundation of understanding and handling income taxes.
所得税会计的基本理论问题是进行所得税会计处理的前提,也是正确理解和运用所得税会计的基础。
General income-tax rules are also twisted so as to give tax relief based on the value of goods or services each firm exports.
一般所得税条例也作了修改，以便根据每一企业出口的商品或劳务价值给予减税。
Some Comments on General Anti-Avoidance Provisions in the Enterprise Income Tax Law of the People s Republic of China;
《企业所得税法》一般反避税条款评析
The Incidence of the Enterprise Income Tax in China:A General Equilibrium Analysis;
中国企业所得税税负归宿的一般均衡分析
(Generally, foreign scholarships are exempt under such treaties.)
(一般在这样的所得税条约中外国奖学金都是免税的。)
All the states that impose a tax on wages and salaries have a withholding system that is similar to the one used in the federal income tax system. State tax rates are generally much lower than the federal rates.
征收工资及薪水税的各州都实行与联邦所得税制相似的预扣税制，州税税率一般都远比联邦税低。
The income tax for domestic and foreign-funded enterprises will be gradually unified, and personal income tax will be improved.
逐步统一内外资企业所得税和完善个人所得税；
Thoughts on Issues of“One Tax Administered by Two Tax Bureaus”of Enterprise Income Tax;
对企业所得税“一税两管”问题的探讨
Harmonizing Accounting with Taxation after Unifying Income Tax System for both Domestic and Foreign Corporations;
试论所得税两税合一的会计与税法协调
All additional revenue received by the Central Government from increased income tax receipts will be used as general transfer payments to local governments, mainly in the central and western regions.
中央从所得税增量中多分享的收入，全部用于对地方主要是中西部地区的一般性转移支付。
The assessable income of a taxpayer includes gross income in the case of a resident derived from all sources.
纳税人的可纳税所得应为一个居民所有来源的总所得。
Exterprises Tax Reduced to be Further Generally Standardized;
企业所得税税前扣除办法应进一步统一规范
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
Income derived from interest on deposits of foreign Banks in China's state Banks and on loans given at a normal interest rate by foreign Banks to China's state Banks shall be taxed.
外国银行在中国国家银行的存款和按照一般利率贷款给中国国家银行的利息所得,应当缴纳所得税;
It came out that she had been trying to avoid paying her income tax
据悉她曾一直在设法逃避交纳税所得税。
A Study on the Flat Tax Reform of Individual Income Tax in China;
关于我国个人所得税实行单一税改革研究
Flat Tax and its Implications on Chinese Individual Income Tax Innovation;
单一税思想及对我国个人所得税改革的启示
Unify the Choices between the Preferential Policies on Domestic-Funded and Foreign-Funded Corporation Income Taxes;
统一内外资企业所得税税收优惠的政策取向
On the Continuous Progressive Tax Rate;
连续累进税率:对所得税运行模式的一点改进