income tax payable
英 [ˈɪnkʌm tæks ˈpeɪəbl]
美 [ˈɪnkʌm tæks ˈpeɪəbl]
n. 应付所得税
双语例句
- SCORE [ special claim on residual equity] If, upon dissolution of a joint venture, its net assets or remaining property exceed its registered capital, the excess portion shall be regarded as profit on which income tax will be payable in accordance with law.
对剩余财产净值的特别要求权〔合营企业解散时，其资产净额或剩余财产超过注册资本的增值部分视同利润，应依法缴纳所得税。 - Income tax: indicating the income tax expenses payable in the current period.
九所得税：指本期应负担之所得税费用。 - The set up of harmonious society which cans not get away from taxation needs trustworthiness in paying tax by law. Income tax payable according to this Law shall be computed in terms of Renminbi ( RMB).
和谐社会的构建离不开税收，需要依法诚信纳税。依照本法缴纳的所得税以人民币为计算单位。 - "For income from production or Business operation derived by individual industrial and commercial households, the tax payable shall Be computed on annual Basis and paid in advance in monthly installments."
应按照稿酬所得缴纳个人所得税。个体工商户的生产、经营所得应纳的税款，按年计算，分月预缴 - Income tax payable according to this Law shall be computed in terms of Renminbi ( RMB).
依照本法缴纳的所得税以人民币为计算单位。 - Income tax payable of the business which has not yet been paid.
应付未付之营利事业所得税。 - All other charges, regardless of whether or not they are income of the taxpayer, shall be included in the sales amount in computing the tax payable.
其他价外费用，无论是否属于纳税人的收入，均应并入销售额计算征税。 - Income from author's remuneration shall be taxed at a flat rate of20%, the amount of tax payable however shall be reduced by30%.
稿酬所得，适用比例税率，税率为百分之二十，并按应纳税额减征百分之三十。 - Nowadays, in the point of the actual circumstance of dealing with personal income tax by accountancy, almost all the enterprises adopt the method of payable taxes, which is the lowest bettering grade and has been deserted by most countries all over the world.
目前从我国对所得税会计处理的实际情况看，绝大部分企业采用的是优化程度最低、且早已被世界上多数国家所摒弃的应付税款法。 - The income tax accounting method uses both the tax payable method and tax influencing accounting method. When an enterprise faces the permanent differences and time differences, the choice of either one of the methods can help with the accounting treatment.
所得税会计方法采用了应付税款和纳税影响会计法两种，当企业同时出现永久性差异和时间性差异时，能够选择其中任何一种方法，正确进行所得税会计的处理。 - According to the special and common individual income tax, the paper will study the relation of tax base, tax rate and payable tax amount and bring forward two ideas of tax planning of tax base and tax planning of tax rate.
针对个人所得税这一特殊而普遍的税种，笔者着重抓住税基、税率、应纳所得税额三者之间的关系进行研究，提出税基筹划和税率筹划两大主要思路。 - In some cases, income tax as a taxpayer, rational economic cost the taxpayers always through various methods to achieve payable tax amount to minimize, and after tax revenue maximization, therefore, the taxpayer will hope as little pay tax.
在收益一定的情况下，税收作为纳税人的一项经济成本，理性的纳税人总是通过各种方法来实现应纳税额的最小化，以及税后收益的最大化，因此，纳税人就希望尽可能少的缴税。