consolidated tax
英 [kənˈsɒlɪdeɪtɪd tæks]
美 [kənˈsɑːlɪdeɪtɪd tæks]
统一税；综合税
双语例句
- Consolidated industrial and commercial tax shall be levied at half the tax rates stipulated in the tax law on various kinds of imported mineral oils, tobacco, alcoholic beverages and various other kinds of articles for daily use.
进口各种矿物油、烟、酒和其它各种生活用品，按照税法规定的税率减半征收工商统一税。 - No other products shall any longer be subject to consolidated industrial and commercial tax.
其他产品都不再征收工商统一税。 - 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。 - Those means of transportation and durable consumer goods whose importation is restricted by the state shall be subject to consolidated industrial and commercial tax according to regulations.
属于国家限制进口的交通工具、耐用消费品、照章征收工商统一税； - The special zone people's governments may also decide themselves to levy consolidated industrial and commercial tax on a small number of products at the regular rate or at a reduced rate.
特区人民政府也可以自行确定对少数产品照征或者减征工商统一税； - Exploring the Meaning of Existence& A Perspective in the Study of The Collections of Sonnet by Fengzhi; those concerning the reduction of and exemption from consolidated industrial and commercial tax shall go into effect on December 1, 1984.
生存意义的关怀与探寻&读冯至《十四行集》的一个视角有关工商统一税的减征、免征，自一九八四年十二月一日起施行。 - The remaining imported goods shall all be exempt from consolidated industrial and commercial tax.
其余的进口货物，都免征工商统一税。 - Reasonable quantities of baggage articles that individual investors bring into the interior from the special zones for their own use shall be exempted from consolidated industrial and commercial tax.
客商个人从特区进入内地携带自用的行李物品，在合理数量内免征工商统一税。 - 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。 - As a matter of fact, XXXX and the branches had been filing unitary ( consolidated) tax returns as a group at the local tax authority where XXXX locates.
事实上，刊号和分支机构已备案统一（合并）纳税申报作为一个群体在地方税务机关在为XXXX找到。 - 9 consolidated industrial and commercial tax shall be levied according to the tax rates stipulated in the tax law on earnings obtained by special zone enterprises engaged in commerce, communication and transportation, and businesses of a service nature.
九特区企业从事商业、交通运输业、服务性业务取得的收入，应当按照税法规定的税率征收工商统一税； - Consolidated industrial and commercial tax shall be levied at a tax rate of 3% on the earnings of enterprises engaged in the banking and insurance businesses.
事业单位工作人员收入分配制度改革初探从事银行、保险业取得的收入，按照百分之三的税率征收工商统一税。 - Reasonable quantities of tobacco, alcoholic beverages, baggage articles and household articles brought in by individual investors for personal use shall be exempted from consolidated industrial and commercial tax.
客商个人携带进口自用的烟、酒、行李物品、安家用品，在合理数量内免征工商统一税。 - Interim provisions of the State Council of the people's Republic of China concerning the reduction of and exemption from enterprise income tax and consolidated industrial and commercial tax in the special economic zones and14 coastal port cities.
中华人民共和国国务院关于经济特区和沿海十四个港口城市减征、免征企业所得税和工商统一税的暂行规定。 - 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。 - The head office may, upon the approval of the State Administration for taxation or its authorised tax authorities, report and pay tax on a consolidated basis with the local competent tax authorities where the head office is located.
经国家税务总局或其授权的税务机关批准，可以由总机构汇总向总机构所在地主管税务机关申报纳税。 - Products for export produced by old urban district enterprises, other than those whose export is restricted by the state, shall be exempted from consolidated industrial and commercial tax;
（五）老市区企业生产的出口产品，除国家限制出口的产品以外，免征工商统一税； - Although, this paper has mentioned the large business tax management police ( such as transfer pricing, annexation and reorganization, consolidated tax payment), the theory analyzing and empirical research still need to deeply discuss, and to form the complete tax management system for large business.
本文对大企业的税收政策管理（如转让定价、重组兼并、汇总纳税等等）有所探讨，但没有深入地进行理论分析和实证研究，有待进一步探讨，从而形成更为完整的大企业税收管理体系。 - 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。