income tax deduction
英 [ˈɪnkʌm tæks dɪˈdʌkʃn]
美 [ˈɪnkʌm tæks dɪˈdʌkʃn]
n. 所得税扣除
双语例句
- An income tax deduction Si allowed for bad debt.
坏账在计算所得税时可作为一个抵减项。 - Therefore it seems that the investors shall pay the income tax in full amount without deduction.
所以，投资者似乎应当全额缴纳所得税，没有减免。 - Additional benefits can be paid to the GST calculation of the income tax deduction.
为附加福利缴纳的GST可以作为计算所得税的收入的扣减项目。 - As for enterprise income tax, the methods are: Making the most of the identity of foreign capital to fit the higher expense deduction standard.
关于企业所得税的筹划方法有：充分运用外资身份提高费用扣除标准。 - The restrictions factors to tax planning mainly refer to the tax-rule restrictions, such as economics essence of transaction, business purpose, income transfer, constructive income, related transaction and tax deduction.
税收筹划行为的约束因素主要指交易的经济实质和商业目的、收入转移、推定收入、关联交易、税前扣除等税收规则约束。 - This paper thoroughly analyzes the existent problems of the personal income tax and provides some relevant methods in the aspects of changing taxation model, reasonably determining items of deducting expenses and standard of deduction, adjusting structure of tax rate, perfecting methods of tax revenue.
本文对现行个人所得制度存在的问题进行了深入分析，并从改变税制模式、合理确定费用扣除项目和扣除标准、调整税率结构、完善税收方法等方面提出了相应的对策。 - Besides, one of the reformations of China's individual income tax is to change the classified income tax to classified and aggregate income tax, so the deduction must be changed correspondingly.
此外，我国个人所得税改革的方向已确定为实行综合与分类的税制模式，现行分类税制模式下的费用扣除制度必然要做出相应调整才能与新的税制模式相适应。 - On the Reform of Personal Income Tax: the Perspective of Expense Deduction
从费用扣除谈个人所得税改革 - Part ⅱ introduces the history of the Chinese Individual Income Tax Law, and discusses the defect of our deduction system.
第二部分，介绍了我国个人所得税法发展的历史及现行费用扣除标准，分析了我国费用扣除制度的缺陷； - The part will study the shortcomings of present personal income tax law system from tax model, tax scope, expense deduction, structure of tax rates, the administration of tax collection, etc.
具体从纳税人、税种归属、课征模式、课税范围、税率结构、费用扣除和税收征管等税收法律制度的几大主要方面逐一探讨我国现行个人所得税法律制度存在的主要缺陷。 - Part ⅲ describes the history of American Individual Income Tax Law, and introduces American deduction system.
第三部分，介绍了美国个人所得税法的发展历史和美国的费用扣除制度； - Consideration about the Combination of the Income Tax Laws for domestic-funded enterprises and overseas-funded enterprises and the Issue of Tax Deduction
关于内外资企业所得税法律制度的合并与税前扣除问题的思考 - Individual income tax regulation in China is very weak. The effect of weak due to various factors, such as, poorly designed individual income tax rates, unreasonable standard deduction.
可见，我国个人所得税调节力度非常微弱，产生这种微弱的效果是由于我国个人所得税的税率设计不当、扣除标准不合理、税收征管水平低等多方面因素造成的。 - The tax base is the important link of the reform of personal income tax, personal income tax deduction is also in this key part.
税基是个人所得税改革的重要环节，而个人所得税中的费用扣除又是此一环节的关键部份。 - Wage and salary income tax exemption ( Expense deduction standard) is always the focus of the reform of personal income tax.
工资薪金所得免征额（费用扣除标准）一直以来都是个人所得税法改革的重点。 - Individual income tax deducted mainly includes: deduction mode, deduction method, deduction standard and deductibles four aspects of contents.
个人所得税税前扣除主要包括：扣除模式、扣除方法、扣除标准以及扣除项目四个方面的内容。 - For this, it should be more committed to the personal income tax base of reasonable maintenance, further expand the scope of deduction and flexible criteria established, as well as perfect expenses deduction procedure safeguard mechanism.
为此，应更加致力于个人所得税税基的合理维护，进一步扩大扣除额范围与弹性标准的确立，以及完善费用扣除额的程序性保障机制。 - The thesis compares New Enterprise Income Tax Law with Old Enterprise Income Tax Law from the taxpayer, the tax range, the tax rate, the taxable income, the deduction projects, the tax preference and anti-tax-avoidance system.
从纳税义务人、纳税范围、税率、应纳税所得额、税收优惠以及反避税条款六个方面，对比分析了新旧企业所得税法的差异。 - Pre-tax deduction of individual income tax refers to a tax system that levies taxes on the balance after the deduction of the cost and other necessary expenses.
个人所得税税前扣除制度，是指在确定纳税人的应纳税额时，应先就其课税对象扣除各项成本费用及其他必要费用后，对其余额征纳个人所得税的一项制度。 - The existing system of personal income tax rates, tax deduction of the standard model and the cost of defects, etc., is not conducive to equitable distribution.
现行的个人所得税制在税率、计税模式和费用扣除标准等方面存在缺陷，不利于公平分配。