corporation income tax
英 [ˌkɔːpəˈreɪʃn ˈɪnkʌm tæks]
美 [ˌkɔːrpəˈreɪʃn ˈɪnkʌm tæks]
公司所得税
双语例句
- In2006, the legislature started up legislative process of the unify of two corporation income tax law, this is the new page of China corporation income tax legislation.
2006年，备受关注的企业所得税两法合并工作终于进入立法进程，这标志着我国的企业所得税立法工作将翻开崭新的一页。 - Income tax can be divided into personal incone tax and corporation income tax.
所得税可分为个人所得税和公司所得税。 - The UK government raises about 7 per cent of its revenue from corporation tax but much of that would be collected as income tax on dividends even if corporation tax did not exist.
英国政府约有7%的财政收入来自公司税，即使公司税取消，其中的大部分也可换作股息税的形式征收。 - The CFO in a large corporation would ultimately be responsible for payroll and income stated on tax returns, so even if other people do this work, the CFO has to check its accuracy.
大型集团的CFO基本上会对员工的工资发配和申报的所得税复责任，所以即使有其他人负责做这些事，CFO也得确认资料的准确性。 - A Revenue Designing Research According to the New "Corporation Income Tax Bill"
基于新企业所得税法的税收筹划研究 - Enterpriser and Share Tax-game Theory of the Corporation Income Tax
企业家与共享税&企业所得税的博弈 - Rationality and Effects of Corporation Income Tax It would be entity law and had better be called Corporation Income Tax.
公司所得税存在的合理性及其效应分析二、收入的认定要体现税法与财务制度适度分离的趋势； - With the fast development of the multinational corporation and the internationalization, the latency income of the international taxpayer from tax avoidance is greatly increasing, as the result, the international tax avoidance is becoming more and more graveness.
随着国际化和跨国公司的迅猛发展，跨国纳税人来自国际避税的潜在收益也随之增加，因而国际税收领域内的避税活动也越来越严重。 - There are some parts in corporation accounting policy: foreign currency exchange, revenue confirming, income tax accounting, inventory costing, loan expense accounting, long-term investment accounting and bad debt accounting.
企业的会计政策一般包括：外币折算、收入的确认、所得税会计、存货计价、借款费用的核算、长期投资的核算以及坏账损失的核算等几个方面。 - The focus of international taxation competition is the corporation income tax.
国际税收竞争的焦点是公司所得税； - The Paper concentrates on the investment effects of corporation income tax.
本文集中分析公司所得税的投资效应。 - Among the income tax, corporation income tax 、 foreign investment corporation and foreign corporation income tax are of great influence in the development of the corporation.
在所得税中，企业所得税、外商投资企业和外国企业所得税的轻重多寡对企业发展影响显著。 - It also introduces basic approaches and procedure of the tax planning of corporation income tax, in order to offer a guide for taxpayers.
详细介绍了企业所得税筹划方法和基本途径，为纳税人进行具体的税收筹划操作提供了指南。 - This report has a tax planning analysis for the corporation income tax 、 foreign investment corporation and foreign corporation income tax respectively.
本报告对企业所得税、外商投资企业和外国企业所得税分别进行纳税筹划分析。 - A New Way to Resolve the Agency Problem of State Enterprise's Leaders& the motivation bases on increasing corporation income tax
解决国有企业领导人代理问题新探讨&基于新增企业所得税为核心的激励安排 - Meanwhile this paper gives an intense analysis of the effects of corporation income tax on national economy in terms of management forms, financing, investment, prices and output.
在此基础上，本文又从企业经营方式、融资、投资、企业的价格和产量等方面深入分析了公司所得税对国民经济的影响，指出开征累进税是为了限制大公司的垄断； - More practice proved that our corporation income tax system has many inelasticity with the rules of market economy and WTO not only in designing but also in practising.
实践证明，现行的企业所得税制度无论在其设计上还是在操作上都与WTO相关规则和市场经济的要求存在着诸多不适应性。 - Discussion about the Issue of Corporation Income Tax for State-owned Enterprise Whose Value has been Evaluated
关于国企改制后评估增值的所得税问题 - Study on the Reformation of Corporation Income Tax System in Market Economy
关于市场经济下企业所得税制改革的构想 - The changes of Chinese corporation income tax system are very significant in the reformation of economic system.
我国企业所得税制度的变迁在整个经济体制改革中起着重要的作用。 - Tax Planning for Corporation Income Tax 、 Foreign Investment Corporation and Foreign Corporation Income Tax
企业所得税、外商投资企业和外国企业所得税纳税筹划 - For a corporation, the process of income tax planning is a process of choosing accounting policy.
企业进行所得税筹划的过程，也是一个会计政策选择的过程。 - Apply Database Technology in Management of Corporation Income Tax
数据库技术在企业所得税管理中的应用 - The execution of New Enterprise Income Tax Law ended in the situation of two sets of Corporation Income Tax Law System, unified Enterprise Income Tax, and rectified and perfected the Old Enterprise Income Tax Law.
新企业所得税法的实施结束了内外资企业两套税制并存的局面，统一规范了企业所得税法，并对原企业所得税法进行了修改和完善。 - Regarded as a 'good tax', the corporation tax is levied on the net income of a company. Corporation tax boasts of tax neutrality, which is an unrivaled advantage over other taxes.
企业所得税对企业的纯所得征税，具有流转税等其他税种无可比拟的税收中性优势，被西方誉为良税。 - Tax reform affects every business, brings the new test to corporation. Our country new corporate income tax law used the reference of international experience and made the significant adjustment to primary corporate income tax system and correlative policy.
税收改革影响到每一个企业，给企业带来了新的考验，我国新企业所得税法借鉴了国际经验，对原有的企业所得税制度和相关政策进行了重大调整。 - United States-Foreign Sales Corporation ( FSC) case makes income tax problems prominent in WTO. Whether income tax is subject to GATT Article III, or is a subsidy, is a pioneer issue in academic field.
美国外销公司税收待遇案（FSC），使所得税问题在WTO中凸显出来，所得税是否受GATT第3条管辖，属于补贴，成为理论探讨的一个前沿性问题。 - The issue of economic double taxation on dividends results from such facts as: corporation income tax interacts with income tax paid by shareholders who hold corporation interests, and double taxation leads to the failure of taxation fairness and efficiency.
股息经济性重复课税是由于在所得税内部，公司所得税和享有公司利润的股东所支付的个人所得税相互作用而产生的。重复课税将导致税收公平和效率的损失。 - It provides many tax planning opportunities for corporations. "Corporation income tax of PRC" has begun to be implemented in the January 1st, 2008. So it is necessary to modify the methods of tax planning according to the new corporation income tax law in time.
在新企业所得税法开始实施的2008年，非常有必要对原企业所得税纳税筹划的方式、方法进行及时的调整和必要的修改。 - This section describes the two different legislative systems in China and the United States from the Individual Income Tax Law and Enterprise income tax law ( corporation income tax law).
本部分从个人所得税法和企业所得税法（公司所得税法）两个不同的立法制度来阐述中国和美国所得税法的发展与变革。