joint venture income tax

英 [dʒɔɪnt ˈventʃə(r) ˈɪnkʌm tæks]

美 [dʒɔɪnt ˈventʃər ˈɪnkʌm tæks]

【经】合伙企业所得税

Article 70 Staff and workers of a joint venture shall pay individual income taxes in accordance with the Individual Income Tax Law of the People's Republic of China.
第七十条合营企业的职工应根据《中华人民共和国个人所得税法》缴纳个人所得税。
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。
The net profit of joint venture shall be distributed between the parties to the venture in proportion to their respective share in the registered capital after payment of income tax and other expenditures.
在支付所得税和其他费用之后，伞资企业的净利按合资各方注册的资本比例分配给各方。