general income tax
英 [ˈdʒenrəl ˈɪnkʌm tæks]
美 [ˈdʒenrəl ˈɪnkʌm tæks]
n. 一般所得税
双语例句
- How does the general director pay personal income tax?
董事长的所得怎么纳税？ - In 1993, owing to Accounting General Rules for Business Enterprises published, the contradiction between income tax and accounting is emerged increasingly.
1993年我国颁布了《企业财务通则》，所得税与会计的矛盾日见突出。 - At the beginning of running company, subordinate company maybe incur a loss, so we can set constituent company and combine income statement with the general company to surplus charge of general company in order to reduce income tax.
企业开办初期，下属企业可能发生亏损，设立分公司，因与总公司“合并报表”冲减总公司的利润后，可以减少应税所得，少缴所得税。 - After general description, the paper analyses the accounting process of income tax refund of subsidy.
本文在一般讨论的基础上，以补贴收入中的所得税返还的会计处理为例进行了分析。 - Firstly, the concept of the corporate income tax, tax avoidance and other general theoretical explanation, recognizing that the general theoretical issues important role in the legal regulation on corporate income tax avoidance.
首先，本文对企业所得税、避税等概念做了一般性的理论阐述，认识到一般性理论问题对企业所得税避税进行法律规制的重要作用。 - The environment of income tax law is the livelihood soil for tax planning, the taxpayers react on the income tax system by the general characters of the planning behavior, and promote the transformation of income tax system.
所得税法制环境是所得税筹划赖以生存的土壤，纳税主体正是通过所得税筹划行为共性来对所得税制环境发生作用，促进所得税制变革的。 - The formation of a parallel with the general income tax structure was done when the Alternative Minimum Tax ( AMT) approved.
尤其是当可选择最小税（AMT）通过之后，其与一般税收形成了并列的税收结构。 - Part one is the general introduction of individual income tax law, including the definition, essentials and the history.
第一部分为第一章，是对个人所得税法的基本介绍，包括个人所得税法的内涵、构成要素、以及历史沿革等。 - In general, government regulation and private property occupied are two government officials acting in general practice. ( 1) Income tax at the core of private property occupied.
一般而言，私人财产占用和政府规制是官员行事的两种普遍作法。（1）以所得税为核心的私人财产占用。 - Different from the general perspective and objectivity that the real estate tax should be located in the main building where the distribution of income tax and regulate the two functions, control the real estate market should be left to the market to solve the problem.
从一般性和客观性的不同角度分析，认为我国房地产税应定位于构建地方主体税和调节收入分配，调控房地产市场的问题应交给市场来解决。