租稅承包人 的英文怎麼說
中文拼音 [zūshuìchéngbāorén]
租稅承包人
英文
farmer-
As of april 1, 1997, self - employed industrial and commercial households with a certain scale of operations and privately - operated enterprises taxed at regular intervals in fixed amount, enterprises leased and contracted by individuals for operations shall establish comprehensive accounting books pursuant to the uniform state accounting rules, and tax offices shall enforce tax collection on audit of accounts with respect to them
從1997年4月1日起,達到一定經營規模的個體工商戶和按定期定額徵收稅款的私營企業、個人租賃承包經營的企業要按照國家統一的會計制度全面建帳,稅務機關應對他們實行查帳徵收。Article 18. for the purposes of item ( 3 ) of the first paragraph of article 6 of the tax law, the term " the gross income in a tax year " shall mean the share of the operating profit or the income of a wage or salary nature derived by the taxpayer according to the contract for the contracted or leased operation and the term " deduction of necessary expenses " shall mean a monthly deduction of rmb 800
第十八條稅法第六條第一款第三項所說的每一納稅年度的收入總額,是指納稅義務人按照承包經營、承租經營合同規定人分的經營利潤和工資、薪金性質的所得;所說的減除必要費用,是指按月減除800元。
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