consolidated income tax
英 [kənˈsɒlɪdeɪtɪd ˈɪnkʌm tæks]
美 [kənˈsɑːlɪdeɪtɪd ˈɪnkʌm tæks]
汇总所得税
双语例句
- Consolidated profit after taxes also decreased due to lower effective income tax rate.
由于较低的有效收入税率，税后的合并利润也下降了。 - Due to the losses after the consolidated payment of the taxes, its branches shall temporarily not implement the measure of local prepayment of the enterprise income tax in2001.
鉴于合并纳税后亏损，该公司所属分公司在2001年度暂不实行就地预缴企业所得税的办法。 - Income from production and business operations and other income derived by the branches within or outside China of an enterprise with foreign investment shall be consolidated by the head office for purposes of the payment of income tax.
外商投资企业在中国境内或者境外分支机构的生产、经营所得和其他所得，由总机构汇总缴纳所得税。 - Enterprise with foreign investment have the right to deduct from the tax payable the foreign income tax already paid abroad in respect of income derived from sources outside China when filing consolidated income tax return.
外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款，在汇总纳税时有从应纳税额中扣除的权利。 - AMT initiates the increasing negative impacts on American taxpayers especially the middle-class families with the defects that there is no inflation index on consolidated income tax return, and coupled the reason that the regulatory ease its expansion is sunset provision mostly.
由于AMT存在着没有将所得标准实行通货膨胀指数化的先天缺陷，再加上缓解其扩张的法规多为日落条款，AMT对美国纳税人尤其是中产阶级家庭的消极影响越来越大。