company income tax 中文意思是什麼

company income tax 解釋
公司所得稅
  • company : n 1 交際，交往；作伴；伴侶；朋友；來客。2 （社交）集會，聚會。3 一隊，一行；（演員的）一班。4 行...
  • income : n （定期）收入，所得，收益。 an earned [unearned] income 勞動[不勞]所得。 draw a large income 收...
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  1. Much plan the product is monovalent, can cause company profit empty to add, pay enterprise income tax more thereby

    多計產品單價，就會造成企業利潤虛增，從而多交企業所得稅。
  2. When the time limit of the preference policies constituted by our country and our province is over, we will support all the items which are put into the support field by the government with fund in the form of finance payment, the abetting scope ; the first 3 years not below 50 % of the company income tax which turn in to county ( engraft, reconstruct, rent, cooperate, annex, share, purchase, recompose the primary company, evaluate according to the new technology enterprises ; the later 4 years, not below 30 % for advanced and new technology enterprises

    執行國家和省出臺的優惠政策期限結束后，凡列入政府扶持范圍的，通過財政支出渠道安排資金，給予支持，其支持額度為：前3年按不低於企業繳納的屬縣級收入的企業所得稅（嫁接、改造、租賃、聯合、兼并、參股、收購、重組現有企業的，按新增企業所得稅計算，下同）的50 % ，其中：高新技術企業不低於60 % ；后4年不低於繳納的屬縣級收入的企業所得稅的25 % ，其中高新技術企業不低於30 % 。
  3. Answer : basis " the give an official that total bureau of national tax wu pays one - time compensation gold of the worker to deduct a problem before duty of enterprise income tax about the enterprise " ( country tax case 2001 918 ) regulation, the business is fixed number of year of regular to already was being amounted to job, certain the age or the worker interior that near emeritus age are retreated raise disbursement one - time life subsidy, and the company pays to remove the one - time compensation expenses of labor contract worker ( include to buy outright defray of length of service ) etc, belong to " method is deducted before duty of enterprise income tax " ( duty delivers the state 2000 of 84 ) of the 2nd regulation " with obtain should what pay taxes income concerns is all and necessary with regular pay ", in principle can be deducted before duty of enterprise income tax

    答：根據《國家稅務總局關于企業支付給職工的一次性補償金在企業所得稅稅前扣除問題的批復》 （國稅函2001 918號）規定，企業對已達一定工作年限、一定年齡或接近退休年齡的職工內部退養支付的一次性生活補貼，以及企業支付給解除勞動合同職工的一次性補償支出（包括買斷工齡支出）等，屬于《企業所得稅稅前扣除辦法》 （國稅發2000 84號）第二條規定的「與取得應納稅收入有關的所有必要和正常的支出」 ，原則上可以在企業所得稅稅前扣除。
  4. In 1952, a pharmaceutical company named pfizer paid his managers with stock option, for the board of directors of the company found that the managers had to take out large part of their salary to pay personal income tax under the system of large sum progressive tax

    股票期權被用作對企業經理人員支付報酬的作法始於1952年，當時美國一家叫菲澤爾的制藥公司認為，在高額的累進所得稅制度下，該公司的經理人員將不得不拿出薪金中的一大部分來支付個人所得稅。
  5. Remark : ms. yang li ' s individual income tax, cut off from her income, is paid by our company. certificate of tax paying is filed and managed

    備注:楊麗女士的個人所得稅由我公司代扣代繳，納稅憑證歸檔管理。
  6. Duty is in charge of the country expropriation categories of taxes has : value added tax, consumption tax, car purchases duty, enterprise income tax ( the business that registers after january 1, 2002 ), company of investment of financial enterprise income tax, foreign trader and foreign enterprise income tax

    國稅負責徵收的稅種有：增值稅、消費稅、車輛購置稅、企業所得稅（ 2002年1月1日以後注冊的企業） 、金融企業所得稅、外商投資企業和外國企業所得稅等。
  7. Financial accounting also covers some advanced topics including accounting for corporate acquisitions, theory and methods of consolidation accounting, consolidated cash flow statements, accounting for company income tax, international accounting standards, accounting for foreign operations and corporate merger and insolvency

    財務會計也包括一些高級課題：企業收入會計、固定資產會計的原理與方法、固定資產現金流量表、企業所得稅會計、國際會計準則、國外業務會計和企業合併與破產。
  8. The holding company and the subsidiaries within the same group of companies should declare and pay income tax separately and that will help ease the migration of taxpayers and shift of tax revenues among different regions and cities

    考慮到企業所得稅法實行了法人稅制，企業集團內部的母子公司原則上應獨立納稅，合併納稅應從嚴掌握，這樣也有利於減緩地區間稅源轉移問題。
  9. The company pays to remove the one - time compensation expenses of labor contract worker ( include to buy outright ) of defray of length of service, whether deduct before duty of enterprise income tax

    企業支付給解除勞動合同職工的一次性補償支出（包括買斷工齡支出） ，能否在企業所得稅稅前扣除
  10. According to the regulation of law of enterprise income tax, when average company is deducted before the duty in computational salary expenses and worker welfare funds, execute plan duty salary to make

    根據企業所得稅法的規定，一般企業在計算工資費用及職工福利費的稅前扣除時，實行計稅工資制。
  11. Part 3 is the empirical analysis to the influencing factor of listed company ' s capital structure in china, specifically with spss software and main composition analysis method, it correlated dividend policy, income tax, equity structure, non liability tax shield and income variation level of company, company growth, company ' s profit ability, asset structure, company ' s scale with capital structure ( the contents embrace btdr, bldr, bsdr ), we make the conclusion as follows : comparing with the research result of influencing factor of the company ' s capital structure of the developed country, the influencing factors of the listed company ' s capital structure in china have partial similarnesses

    第三部分中國上市公司資本結構的影響因素分析這部分是本文的重點之一，具體是採用spss11 . 5軟體，用主成分分析法與多元回歸分析，對公司的股利政策、所得稅、股權結構、非負債稅盾、收入變異程度、公司的成長性、公司盈利能力、資產結構、公司規模與代表資本結構的變量（ btdr ， bldr ， bsdr ）作相關研究，結果是：和發達國家公司資本結構的影響因素研究結果相比較，我國上市公司資本結構的影響因素存在部分相似性。
  12. Part two : this part is about the income tax policy of insurance company in some foreign countries, and its impact on our country

    筆者先從所得稅、企業所得稅的概念入手，指出企業所得稅是針對企業純收益所徵收的一種稅，目前已被大多數國家所採用。
  13. My individual thinks, industry group is connected borrow all to borrow fund, refinance gives subordinate the company, if interest expense and bank are consistent, subordinate unit can take interest expense sum charge, raise in front row of pay enterprise income tax, otherwise, exceed a part to should undertake pay taxes is adjusted

    我個人認為，企業集團通借統貸資金，再借給下屬企業，假如利息費用與銀行一致，下屬單位可以將利息費用全額進費用，在繳納企業所得稅前列支，否則，超過部分應進行納稅調整。
  14. The enterprise income tax of estate company executes prepay, press the 20 % prepay that receive zhang fund beforehand

    房地產企業的企業所得稅實行預繳，按預收賬款的20 %預繳。
  15. Therefore, directors fees derived by a hong kong resident in his capacity as a director of a mainland company will all be subject to the individual income tax in the mainland

    因此，香港居民擔任內地公司董事而收取的董事費，應全數在內地繳納個人所得稅同樣地，內地居民擔任香港公司董事而收取的董事費，應全數在香港繳納薪俸稅。
  16. Corporate income tax which is a common tax category levied by different government in almost every country has most important state in the tax category. as china entered into the wto, it is meaningful for the development of corporate in china and investment of the foreign capital. before china entered into the wto, the domestic company has more advantages than the foreign invested company in the aspect of market entry

    企業所得稅是世界各國普遍開征的一個稅種，在稅制中佔有舉足輕重的地位，隨著我國正式成為世界貿易組織成員，對企業所得稅法律制度的研究，對于適應我國加入wto的這一新形勢以及促進我國國內企業的長遠發展和進一步吸引外資，加快我國經濟的發展具有非常重要的意義。
  17. Financial standing of the sponsor sponsor s company income tax return, trading profit and loss account, profit tax return

    保證人保證人的公司的經濟狀況證明（入息稅申報表，營業損益表或利得稅申報表） ；
  18. Financial standing of the sponsorsponsor s company ( income tax return, trading profit and loss account, profit tax return )

    保證人保證人的公司的經濟狀況證明（入息稅申報表，營業損益表或利得稅申報表） ；
  19. Company income tax payable calculation

    應納企業所得稅額的計算
  20. Company income tax payable

    應納企業所得稅額
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