income tax laws
英 [ˈɪnkʌm tæks lɔːz]
美 [ˈɪnkʌm tæks lɔz]
【经】所得税法
双语例句
- However, the amount of the credit shall not exceed the amount of Mainland tax in respect of that item of income computed in accordance with the tax laws and regulations of the Mainland of China.
但是，抵免额不应超过对该项所得按照内地税法和规章计算的内地税收数额。 - The workers and staff members of a foreign-capital enterprise shall pay individual income tax in accordance with the provisions of Chinese laws and regulations.
第五十一条外资企业的职工应当依照中国法律、法规的规定，缴纳个人所得税。 - Prices were bumped up at news of changes in the income tax laws.
改变所得税法的消息传来，各种东西突然涨价了。 - Trends of Tax-avoidance through Tax Heavens after the Unification of Two Sets of Enterprise Income Tax Laws and Their Countermeasures; Some business use tax shelters in an effort to reduce or defer their income tax.
两法合并后利用避税地避税的趋势与对策一些公司采取合法减免所得税的手段来减少或迟交所得税。 - In2007, China reformed the existing enterprise income tax system, promulgated a new enterprise income tax law and carried out the unification of enterprise income tax law and the two laws.
2007年我国对现行的内外有别的企业所得税制度进行了改革，颁布了新《企业所得税法》，实现了企业所得税两枕合并。 - In case of income distribution by distributing the products or by other methods, the amount of taxes due shall be calculated according to relevant tax laws.
采用分配产品或者其他方式分配收益的，应当按照税法的有关规定，计算应纳税额。 - The staff and workers of the company shall pay individual income tax in accordance with the relevant PRC laws and regulations.
公司职工应按中国有关法律法规缴纳个人所得税。 - Therefore, a reasonable choice should be made for us to unify the income tax laws of these two kinds of enterprises, correct the imperfections in the income taxes of dividend and investment.
因此，应尽快统一内外资企业所得税法，并在立法中克服原有两个税法对股息、投资所得税收处理的不当之处。 - Abstract There exist some assignable problems on the taxes of dividend and investment in the income tax laws of both enterprises at home and foreign-invested enterprises.
在我国现行税法中，对股息、投资所得征税的规定，内资企业所得税法和外资企业所得税法中都存在着不可忽视的问题。 - Based on the analysis of the difference of the prevailing income tax system between home and foreign enterprise, the author puts forward some advice of the combinations of "two laws" with a view to enhancing the reformation and betterment China's enterprise income tax system.
本文在分析内外资企业所得税制存在差异的基础上，提出了合并两法的若干建议，以期加快我国企业所得税制的改革和完善。 - Besides the introduction and the conclusion, this paper includes three parts: the definition of the law of income tax control, the comparison of Chinese income law with other country's, the improvement of the related laws.
本文除引文和结论部分外，分为三个部分，分别是所得税调控法律制度的定位，中外所得税法律制度的比较，我国所得税调控法律制度的完善。 - The measure that different enterprises income tax laws are applied to domestic and foreign enterprises according to their different capital source origins from the beginning of opening-up and reform.
以企业资本来源不同，对内、外资企业适用不同企业所得税法的做法，始于改革开放初期。 - On Necessity 、 The Trend And Its Influence Of Integrating Corporate Income Tax Laws
统一企业所得税法的必要性、改革趋势及其影响 - This article discusses the reasons why China makes two sets of income tax laws, and the necessities and the possibilities of unifying the enterprises income tax law, as well as the framework of unifying them.
本文从统一内外资企业所得税税法的角度出发，探讨了设置两套所得税法原因、统一企业所得税税法的必要性和可能性，以及内外资企业所得税税法的统一的框架。 - It is a procedure or method which focuses income and integrates accounting income and taxable income into one by means of accounting method for the purpose of being in harmony with income tax laws.
它是以所得为中心，以会计方法为工具，以与税法协调为目的，将会计所得和纳税所得合二为一的会计程序和方法。 - The different purposes and principles of accounting and taxation lead to the ineluctable differences between the accounting income, which is based on the accounting standards and the accounting system, and the taxable income, which is based on the tax laws.
二者的目的和适用原则的不同导致了按照会计准则和会计制度计算的会计利润与按照税法计算的应税所得之间差异的存在和不可消除。 - 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 - As an important component of the tax laws, the origins of income tax laws in all countries 'histories are inextricably linked to war because of their special financial features.
作为税法的重要组成部分，因其特殊的财政功能在各国的起源历史上都与战争有着千丝万缕的联系。 - As an important branch of direct taxation law, individual income tax laws of European Union Member States have not been positively harmonized yet.
个人所得税法作为直接税法的重要分支，在欧盟范围内还没有统一。 - Although Cross-Straits have common cultural foundations, there is a big gap in personal donations, which is related to the personal donation income tax laws on both sides.
虽然两岸文化根基相同，个人捐赠事业发展却存在较大差距，这与两岸的个人捐赠所得税法律制度不无关联。 - Finally, the proposed anti-avoidance law establishing a personal income tax in China, in order to speed up the process of the rule of law of our tax laws.
最后，提出建立我国个人所得税的反避税法，以便加快我国税法的法治化进程。 - The practice of "Enterprise Income Tax Law" together with the relevant laws and regulations has led to the modernization of Chinese income tax law.
随着《企业所得税法》及其相关法规的颁布实施，已经带动了我国所得税法的现代化发展。 - The second section analyzes the taxation scopes set forth in the individual income tax laws of the United States, Britain, Germany, Sweden, Australia, Japan, South Korea, Singapore, Taiwan and Hong Kong, and the other countries or regions.
第二节分析了美国、英国、德国、瑞典、澳大利亚、日本、韩国、新加坡、我国台湾地区和我国香港等国家或地区个人所得税法规定的课税范围。