Due to the losses after the consolidated payment of the taxes, its branches shall temporarily not implement the measure of local prepayment of the enterprise income tax in2001. 鉴于合并纳税后亏损,该公司所属分公司在2001年度暂不实行就地预缴企业所得税的办法。
Local surtax on corporate income tax ( Derrama); 公司所得税地方附加。
Local government should switch from relying on land sale income to property tax income. 当地政府应该从依靠土地税收转向房产税收。
Effective duty rate on imports Local income tax to be paid 19-20 对进口品的实际征税率实际应缴地方所得税额
Foreign invested enterprises in the Dalian region shall be exempt from local income tax for seven years after they begin to generate profits. 大连地区的外商投资企业,均享受自获利年度起免征七年地方所得税的优惠政策。
Local income tax shall be computed on the taxable income at the rate of three percent. 地方所得税,按应纳税的所得额计算,税率为3%。
In the majority of states, the local income tax corresponds to the federal income tax in its basic structure in that it provides a progressive rate schedule and allows for various personal exemptions and deductions. 在大多数州里,地方所得税的基本结构与联邦所得税相同,也有累进税率表、准许种种免税和减税额。
Working in Macao is subject to local income tax. 在澳门工作须缴交当地的职业税。
2 with respect to the local income tax levied on old urban district enterprises, the municipal people's governments shall determine whether preferential treatment in the form of tax reduction or exemption needs to be granted. 二对老市区企业征收的地方所得税,需要给予减征、免征优惠的,由市人民政府决定。
In addition to the income tax levied on foreign enterprises in accordance with the provisions of the preceding article a local income tax of 10 per cent of the same taxable income shall be levied. 外国企业按照前条规定缴纳所得税的同时,应当另按应纳税的所得额缴纳百分之十的地方所得税。
The government has decided to ditch its proposals for a local income tax. 趱府决定放弃它收取地方所得税的提案。
Be exempt from local income tax for the time Being 暂免征收地方所得税
Computation of local income tax 应纳地方所得税额的计算
Now many developed countries and some areas levy the real estate tax, and make it become the main source of local finance income. We can make use of these experiences in the property tax reformation. 目前有许多发达国家和地区都征收了房地产税,并作为地方财政收入的主要来源,这些经验可供我国物业税改革参考借鉴。
In order to increase local financial income and stabilize local economic development through enhancing the operating tax system, enlarging operating taxpayer group and increasing operating tax revenue, it is of great importance to analysis the factors that influence the operating tax. 为了更好地完善营业税制度,扩大营业税税源,增加营业税税收,进而增加地方财政收入,稳定地方经济的发展,我们很有必要对营业税的影响因素进行分析。
From the content of adjustment, its mainly change the distribution relation of the central and local government from income contract system to partition income as the type of tax. 从调整的内容上看,主要将中央与地方的分配关系由收入分成的包干制改为按税种划分中央地方收入,强调分税分征。
In 1994, China implemented the tax reform, tax sharing between national tax and local tax. At that time, double main taxes both income tax and turnover tax was established by the State Administration of Taxation. 1994年中国实行分税制的税收改革,当时国家税务总局确立的是所得税与流转税并重的双主体税种。
The local government is good at using the discriminative income policy to expand income through increasing the tax burden of these taxpayers who are insensitive to their tax burdens or having no chance to move away. 地方政府善于使用歧视性的收入政策,对那些对税负水平不敏感、流动性差的纳税人,地方政府倾向于增加其税费负担以扩大收入。
According to the way how to choose the estimation model, we divided the local taxes into turnover tax class, income tax class and other tax class, and estimated their taxable capacity. 本文依据我国税收收入能力测算的原则,对地方税种分为流转税类、所得税类和其他税种类分别进行测算。
Since Beijing Local Revenue carried out tax assessments on the real estate in 2003, some provinces and cities had achieved initial success in the tax assessment of real estate corporate income tax. 自2003年北京市地方税务局对房地产行业开展纳税评估以来,部分省市在房地产企业所得税纳税评估工作中取得了初步成效。
Local governmental bonds are the bonds issued by local governments with income or their subsidiary organizations, using tax revenue to pay off the principal and interest. 地方政府债券是指有财政收入的地方政府或其下属机构发行的债券,以税收为还本付息的保证。
The tax agents ( mostly local taxation bureaus) tax natural persons for personal income tax. 个人所得税是税务机关(主要是地税局)对个人(自然人)所取得的各项应税所得为征税对象的一种税。
The findings indicated that after new enterprise obtained tax law implementation, various professions and the local income tax overall tax burden have the varying degree to drop. 研究结果表明,新企业所得税法实施后,各行业和地区所得税整体税负均有不同程度下降。