income taxes payable 中文意思是什麼

income taxes payable 解釋
應付所得稅
  • 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...
  • taxes : 賦稅制度
  • payable : adj. 1. 可付的；（到期）應支付的。2. （礦山等）有利的，有開采價值的。adv. -ably 可獲利地。
  1. An enterprise shall submit an annual enterprise income tax return for the settlement of tax payments to the tax organ and settle the payable or refundable amount of taxes within 5 months after the end of each year

    企業應當自年度終了之日起五個月內，向稅務機關報送年度企業所得稅納稅申報表，並匯算清繳，結清應繳應退稅款。
  2. Article 37 the payable income taxes on the incomes obtained by a non - resident enterprise as prescribed in paragraph 3, article 3 of the present law shall be withheld by sources, with the payer acting as the obligatory withholder, who shall withhold the tax amount from each payment or payment due

    第三十八條對非居民企業在中國境內取得工程作業和勞務所得應繳納的所得稅，稅務機關可以指定工程價款或者勞務費的支付人為扣繳義務人。
  3. Article 16 on the balance sheet day, the current income tax liabilities ( or assets ) incurred in the current period or prior periods shall be measured in light of the expected payable ( refundable ) amount of income taxes according to the tax law

    第十六條資產負債表日，對于當期和以前期間形成的當期所得稅負債（或資產） ，應當按照稅法規定計算的預期應交納（或返還）的所得稅金額計量。
  4. Article 38 as regards the payable income taxes on the incomes obtained by a non - resident enterprise within the territory of china from undertaking engineering projects or providing labor services, the payer of the project price or remuneration may be designated as the obligatory withholder by the tax organ

    第三十八條對非居民企業在中國境內取得工程作業和勞務所得應繳納的所得稅，稅務機關可以指定工程價款或者勞務費的支付人為扣繳義務人。
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