local tax payment 中文意思是什麼

local tax payment 解釋
地方稅款繳納
  • local : adj 1 地方的,當地的,本地的。2 局部的。3 鄉土的,狹隘的,片面的。4 【郵政】本市的,本地的;【鐵...
  • 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...
  • payment : n. 1. 支付;繳納;付款額,報酬;支付物。2. 報償;補償;賠償。3. 報復,報仇;懲罰。
  1. 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。
  2. Uniform receipts and expenditure, fiscal system of payment partly in kind and partly in cash, system of tax division between central and local, sketchily compartmentalize main revenue right and classify the mostly tax categories

    統收統支、財政包干制、分稅制,主要集中對收入財權進行了粗略的劃分,對鄉鎮幾個主要稅種進行了分類。
  3. Article 57 where the valuation or the receipt or payment of usage fees in respect of such business dealings as the transfer of property or the granting of rights to the use of property between an enterprise and an associated enterprise is not based on business dealings between independent enterprises, adjustments may be made thereto by the local tax authorities with reference to amounts that would be agreed to by unassociated and unrelated parties

    第五十七條企業與關聯企業之間轉讓財產、提供財產使用權等業務往來,不按獨立企業之間業務往來作價或者收取、支付使用費的,當地稅務機關可以參照沒有關聯關系所能同意的數額進行調整。
  4. Article 16 enterprises with foreign investment and organizations and sites of foreign enterprises set up in the territory of china dealing in production or business operations shall, within each period of time for the advance payment of income tax, submit the income tax declaration forms for the advance payment to local tax organs ; and shall, within four months after the end of a tax year, submit the annual income tax declaration forms and final accounting statements

    第十六條外商投資企業和外國企業在中國境內設立的從事生產、經營的機構、場所應當在每次預繳所得稅的期限內,向當地稅務機關報送預繳所得稅申報表;年度終了后四個月內,報送年度所得稅申報表和會計決算報表。
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