income tax liability
英 [ˈɪnkʌm tæks ˌlaɪəˈbɪləti]
美 [ˈɪnkʌm tæks ˌlaɪəˈbɪləti]
n. 所得税负债
双语例句
- Conservative Republicans, meanwhile, were likely to be restless over tax rebates going to those without income tax liability.
保守的共和党同时对返还税金没有照顾到没有纳税义务的人表示不安。 - Income tax paid periodically on income that is not subject to withholding taxes; based on the taxpayer's predicted tax liability.
定期扣出的但不属于预扣税的个人所得税；基于纳税人预测的税务责任。 - The Impact of the Deferred Income Tax Assets and Deferred Income Tax Liability to Earnings Management in the Conditions of New Standard of Enterprise Accounting
新准则下我国上市公司递延所得税对盈余管理影响的实证研究 - Thoughts of Income Tax Auditing Adopting Balance Sheet-liability Method in China
对我国所得税会计采用资产负债表债务法问题的思考 - Empirical test confirmed that deferred income tax expense does become one of the profit smoothing means, That is the balance sheet liability method have significant incremental effect on the listed companies 'behavior of profits Smoothing.
实证检验证实，递延所得税费用确实成为利润平滑的手段之一，即采取资产负债表债务法对上市公司利润平滑行为具有显著增量作用。 - Last, on the basis of previous illustration, the writer analyzes the current situation in the use of income tax accounting treatment methods, and draws a conclusion that the balance sheet liability method is the most suitable method for us to use.
最后，在此基础上对我国企业所得税会计处理方法的现状进行了分析，提出了我国企业应采取资产负债表债务法进行所得税核算的结论。