enterprise income tax 中文意思是什麼

enterprise income tax 解釋
企業所得稅
  • enterprise : n. 1. （艱巨或帶有冒險性的）事業，計劃。2. 企[事]業單位。3. 企業心，事業心，進取心；冒險心；膽識。4. 興辦（企業）；開創（事業）。n. -priser ＝entrepreneur.
  • 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. Country tax bureau, land tax bureau : yearly check of pay taxes of enterprise income tax

    國稅局、地稅局：企業所得稅納稅年檢。
  2. 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。
  3. The first part put forward the reasons of difference between the enterprise income tax and accounting structure, mainly from the theories

    第一部分指出企業所得稅制度與會計制度存在差異的原因，主要從理論層次進行分析。
  4. After the two reforms, the distance had been enlarged between the system of enterprise income tax and the accounting structure, which strengthened the difficulty of tax ' s calculation and collection

    經歷兩次大變革后，企業所得稅制與會計制度差距拉大，增加了稅款計算與徵收的難度。
  5. The second part is the compare and analysis of the system of enterprise income tax and accounting structure from practice in detail, to compare and analyze the two ' s difference in income affirmation, deducting items, assets handling, investing, debts reconstruction and dealing with ones related, and so on

    第二部分是對企業所得稅制與會計制度從實務層次進行具體的比較分析，在收入的確認、扣除項目、資產的處理、投資、債務重組及關聯方交易等方面，對會計制度和企業所得稅制度的差異進行了分析比較。
  6. Starting from this point, in this dissertation compare and an alyze the system of enterprise income tax and accounting structure. firstly to analyze the two ' s different theoretical sources ; secondly to compare the two ' s difference from practice ; at last to provide my own opinion, which is the fixed position of the two ' s relation and how to coordinate them from the system of enterprise tax income

    本文正是從此出發，通過企業所得稅制與會計制度的比較分析，首先談二者存在差異的理論根源，然後從實務層次具體對二者的差異進行比較分析，最後提出本人對此問題的看法，即對二者關系的定位及如何從企業所得稅制的角度去協調。
  7. The system of enterprise income tax experienced two great reforms, which were the " tax payments instead of profit deliveries to the state " in 1983 - 1984 and the establishment of united state - owned enterprise income tax in 1994 ; at the same time, accounting structure also experienced the reform, which was from implement different accounting in different fields in 1993 to the united accounting structure in 2000

    經濟體制改革的深入和市場經濟的發展，促使企業所得稅制度與會計制度不斷改革。企業所得稅制先後經歷了1983 - 1984年的「利改稅」到1994年建立的統一的內資企業所得稅兩次大變革。同時，會計制度也從1993年的分行業會計制度到2000年全行業統一會計制度的重大演變。
  8. The analysis and suggestion about enterprise income tax administration of public institution and civil society organizations

    事業單位和社會團體企業所得稅征管的分析與建議
  9. Foreign - funded enterprise income tax

    外商投資企業所得稅
  10. Enterprises with foreign investment in the middle and western parts of china have the right to calculate and pay enterprise income tax with 15 percent tax rate

    57設在中西部地區的外商投資企業有減按勞取酬5 %稅率計繳企業所得稅的權利。
  11. Article 15 the enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly

    第十五條繳納企業所得稅和地方所得稅，按年計算，分季預繳。
  12. In case a non - resident enterprise has set up two or more organs or establishments within the territory of china, it may choose to have its main organ or establishment make a consolidated payment of the enterprise income tax upon the examination and approval of the tax organ

    非居民企業在中國境內設立兩個或者兩個以上機構、場所的，經稅務機關審核批準，可以選擇由其主要機構、場所匯總繳納企業所得稅。
  13. Productive enterprises with foreign investment founded in the coastal economic open areas and in the old districts of the cities where the special economic zones or economic and technological development zones are located, shall be subject to the enterprise income tax at a reduced rate of 24 per cent

    設在沿海經濟開放區和經濟特區、經濟技術開發區所在城市的老市區的生產性外商投資企業，減按百分之二十四的稅率徵收企業所得稅。
  14. 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。
  15. Reorganized enterprises with an operating period of above 15 years may enjoy 50 % reward of the locally retained portion from the paid - in enterprise income tax in the third to fifth years from the profit - making year

    改組企業經營期在十以上的，自獲利年度起第三年至第五年按企業實交所得稅地方留成50 %獎勵企業。
  16. The amount of income exempted from profit - seeking enterprise income tax in accordance with article 37 of the business mergers and acquisitions act

    八、依企業並購法第三十七條規定免徵營利事業所得稅之所得額。
  17. The amount of income exempted from profit - seeking enterprise income tax in accordance with article 18 of the act for establishment and administration of science parks

    六、依科學工業園區設置管理條例第十八條規定免徵營利事業所得稅之所得額。
  18. The amount of income exempted from profit - seeking enterprise income tax in accordance with article 36 of the statute for promotion of private participation in public construction projects

    五、依促進民間參與公共建設法第三十六條規定免納營利事業所得稅之所得額。
  19. The amount of income exempted from profit - seeking enterprise income tax in accordance with article 28 of the statute for encouragement of private participation in transportation infrastructure projects

    四、依獎勵民間參與交通建設條例第二十八條規定免納營利事業所得稅之所得額。
  20. The amount of income exempted from profit - seeking enterprise income tax in accordance with article 9, article 9 - 2, article 10, article 15 and article 70 - 1 of the statute for upgrading industries

    二、依促進產業升級條例第九條、第九條之二、第十條、第十五條及第七十條之一規定免徵營利事業所得稅之所得額。
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