Research on Feasibility of Self-assessment for Profits Tax in Hong Kong;
香港实行利得税自行申报制度的研究
The Inevitability of Capital Gains Tax;
征收资本利得税是一种必然
Whether a capital gains tax on stock-trade should be imposed in China has been one popular topic recently.
关于我国目前是否应适时开征股票资本利得税的话题,近几年来已引起人们的普遍关注。
The capital gains tax influences both the quantity and the quality of venture capital investment.
资本利得税对创业资本发展的影响主要表现为数量与质量两个方面。
China should start to collect capital gain tax,enlarge the collection range of stamp tax,reduce the tax rate of secondary market,and cancel the repetitious taxation of individual investment gain.
分析了中国股票市场税收的现状,指出了目前股票市场税收存在的缺陷,认为应尽快开征资本利得税,扩大印花税的征收范围,减免二级市场印花税税率,取消个人投资所得的重复征税。
It is a tendency to collect capital gain tax in the long run.
从长远来看，我国开征资本利得税是大势所趋。
The limit of the function of the interest income tax according to the revenue effect;
从税收效应分析利息所得税作用的局限性
Deposit interest income tax levied from 1999 is a typical regulatory behavior and reached predict regulatory target in the short run.
我国1999年开征的存款利息所得税是一次典型意义上的相机调控行为,短期内达到了预期的调控目标。
An Analysis of the Basic Issues in Capital Gains and Capital Gains Tax;
资本利得与资本利得税基本问题辨析
Profit taxes remained the same, but duty on wine was reduced from 90 to 60 per cent.
利得税保持原样，但酒类关税从90%削减到了60%。
The SAR Government will improve the profit tax system. With effect from today, interest earnings by companies in savings in local banks can be exempted from profit tax.
特区政府将会改善利得税税制，由即日起，公司本地存款所赚取的利息收入，可豁免缴交利得税。
Research on Feasibility of Self-assessment for Profits Tax in Hong Kong;
香港实行利得税自行申报制度的研究
EBT - Income Tax = Net Income.
税前盈利减去所得税后就是税后净利。
We have income tax, inheritance tax, and others.
有收入所得税、利息税、遗产税等等。
business income versus taxable income
企业利润对课税所得
tax - exempt bonds.
免收利息所得税的债券
income tax expense (or benefit)
所得税费用(或利益)
Questioning about the Income Tax of Returned Profits of an Investment;
投资分回利润的所得税税务处理质疑
Business (profit) tax; corporate income tax [US]; corporation tax [UK]
营业(利润)税;公司所得税 [美国];公司税 [英国]
And I got some patter with the capital gains tax, too.
我也能侃侃而谈投资利得所得税。
The income taxes expense accrues as profits are earned.
所得税费用在公司获得利润时才发生。
The Benefits Measures in the Application in the Tax Law;
利益衡量在税法中的应用——以个人所得税为视角
The limit of the function of the interest income tax according to the revenue effect;
从税收效应分析利息所得税作用的局限性
An Analysis on Calculation of Paid Tax Amount and How to Make up the Loss Ahead of the Tax Interest;
应纳税所得额的计算和税前利润弥补亏损浅析
A Research on the Differences between Pre-Tax Accounting Income and Taxable Income of Business Enterprises
对企业税前利润与应纳税所得额差异的研究
Tax File Number System in Australia and the Experiences to China
澳大利亚个人所得税税号制度及对我国的启示