normal tax 中文意思是什麼
normal tax
解釋
正常稅-
Article 55 where interest paid or received in respect of accommodating financing between an enterprise and an associated enterprise exceeds or is lower than the amount that would be agreed upon by unassociated and unrelated parties, or where the rate of interest exceeds or is lower than the normal rate of interest in respect of similar business, adjustments may be made thereto by the local tax authorities with reference to normal rates of interest
第五十五條企業與關聯企業之間融通資金所支付或者收取的利息，超過或者低於沒有關聯關系所能同意數額，或者其利率超過或者低於同類業務的正常利率的，當地稅務機關可以參照正常利率進行調整。 -
Article 6 the price of a commodity shall be made up of the average production cost of the commodity, as well as tax, profits, and normal circulation costs
第六條商品價格構成包括生產商品的社會平均成本、稅金、利潤以及正常的流通費用。 -
Export enterprise gained any tax refund or exemption from the export of used facility in disguise, shall be fined according to related regulations on cheating tax refund and exemption from normal export
第十二條對出口企業騙取出口舊設備退（免）稅的，按照騙取出口退（免）稅的有關規定進行處罰。 -
For the confirmation method used for normal invoice, it depends on tax authorities at provincial level ( autonomous region, municipality, listed cities ) based on local conditions
對普通發票的函調方式，由各省（自治區、直轄市、計劃單列市）稅務機關根據本地情況自行確定。 -
To provide for the adjustment of losses between assessable profits chargeable to tax at normal and concessionary rates of tax
就應按一般稅率課稅的應評稅利潤與應按獲特惠稅率課稅的應評稅利潤之間的虧損調整，訂定條文； -
For gains or losses which are subject to concessionary tax rate, there are special provisions on the adjustment of losses between concessionary trading activities and normal trading activities
選擇以個人入息課稅辦法計稅的人士，如蒙受任何營業虧損，可在入息總額內扣除營業虧損。 -
Normal vat payers have the right to require deduction of input tax calculated on the transportation fees paid for purchasing goods form others
38增值稅一般納稅人外購貨物所支付的運輸費用，有要求計算進項稅額予以扣除的權利。 -
Normal vat payers doing old and waste materials business have the right to require deduction of input tax calculated on the money amount for purchase indicated in the purchase document
40從事廢舊物資經營的增值稅一般納稅人收購廢舊物資，有按收購憑證上註明的收購金額計算進項稅額予以扣除的權利。 -
Article 56 where labour service fees paid or received in respect of the provision of labour services by an enterprise to an associated enterprise are not based on business dealings between independent enterprises, adjustments may be made thereto by the local tax authorities with reference to the normal fee standards of similar labour activities
第五十六條企業與關聯企業之間提供勞務，不按獨立企業之間業務往來收取和支付勞務費用的，當地稅務機關可以參照類似勞務活動的正常收費標準進行調整。 -
The worker welfare funds that carries to filling, ought to the regulation according to tax law, with normal plan the worker welfare funds that carry together, computational allow deducts cost specified amount to spend, undertake to spending charge above quota pay taxes is adjusted, pay enterprise income tax
對于補提的職工福利費，應當根據稅法的規定，與正常計提的職工福利費一起，計算準予扣除費用額度，並對于超額度費用進行納稅調整，交納企業所得稅。 -
Normal vat payers have the right to calculate and pay taxes with different tax rates on condition of separate accounting
37增值稅一般納稅人在分別核算的前提下，有按不同適用稅率計算、繳納稅款的權利。 -
This use of tax laws is especially useful when an individual is so insulated or highly placed in an organization that normal law enforcement tactics ( undercover agents, informants, surveillance ) relative to the primary violation ( narcotics trafficking, prostitution, bribery, smuggling ) cannot reach the target “ kingpin ” criminal or when the “ kingpin ” criminal has commingled his illegal income with income from legal sources
當一個違法者在其組織中隱藏較深以至於用於普通犯罪的一般手段（比如密探、線人、監視）根本無法深入到犯罪頭目或當犯罪頭目已經將非法收入和合法收入混合在一起時，對刑事稅法的這種適用方法非常有用。 -
In addition, the current vat law has established the tax credit system to compute the vat payable imposed on normal tax payers, which has been playing a very important role in accuracy, promptness and tightness of vat levy
現行增值稅法規定了計算一般納稅人應納增值稅額時的抵扣制度，對確保征稅的準確、及時、嚴密起到很大的作用。 -
The establishment of " tax basic law " has been placed on the vital scientific research topics in politics and law university of china and zhejiang finance and economics university. beginning with the applicable law in the practice of tax law - making and tax enforcement of our country, the various key problems that are existing in terms of law - making and enforcement of current tax legal system of our country have been analyzed and discussed in the paper, the aim is to describe the major problems existing in current tax legal system of our country ( that scientific and normal tax basic legal system has been not still established and many " gray law " phenomenon in tax law enforcement have appeared ) and what need to be
本文從我國的稅收立法和稅收執法實踐中適應法律的角度入手，通過對我國現行的稅收法律體系在立法和執法方面存在的各類主要問題進行了分析和探討，意在說明我國現行的稅收法律體系存在的主要缺陷（尚未建立科學、規范的稅收基本法律體系和在稅收執法中出現了大量的稅收「灰法」現象）和急需完善的方面，明確提出了解決問題的途徑是確立稅收法制基本原則、加強稅收立法的監督與控制和完善現行的稅收法律體系，強調要提高稅收立法質量以及針對現行的稅收法律體系進行重新構架。 -
" in case taxpayers cannot submit their tax returns within the normal due date of one month from its issue date, they can switch to electronic filing and make use of the two - week extension so as to avoid penalty on late submission, " the spokesman said
發言人說：未能在報稅表發出后一個月內填妥報稅表的市民，可立即轉用電子報稅服務，並在兩星期的寬限期內辦妥，這可免卻因逾期交表而受罰。 -
Normal vat payers have the right require deduction of input tax calculated on the tax exempted agricultural products purchased form the agricultural producers or agricultural products from small - scale vat payers
39增值稅一般納稅人向農業生產者購進免稅農業產品，或向小規模納稅人購進農業產品，有要求計算進項稅額予以扣除的權利。 -
For wholly owned subsidiaries that do not maintain separate books from parent companies, normal wage and salary expenses, business phone charges, lease expenses incurred should not be treated as kickback income from price transfers at, or at near final consumer retail prices from the parent companies, and should not be used to offset tax credits
與總機構實行統一核算的分支機構從總機構取得的日常工資、電話費、租金等資金，不應視為因購買貨物而取得的反利收入，不應做沖減進項稅額處理。 -
In china, it ' s often used by managements of listed companies to manipulate earnings, and major stockholders also use it to snatch high quality assets or income from listed companies. transfer pricing is also used to dodge tax. the fair transfer pricing, including : full disclosure of elements of transfer pricing, the difference of normal market value, tax adjustment under " basic arm ' s length standard ", and improving corporate governance
股權集中條件下，縮小大股東與中小股東的差距，培育多元化投資主體，從而使公司的控制權不再集中在一家控股股東手中;再次，要建立健全內部控制制度，進一步完善股東大會、董事會和監事會的職責，充分發揮股東大會、監事會的作用，從而有效的約束大股東的行為。 -
The representative of china further stated that fies located in sezs or the economic and technical development zones of open coastal cities were entitled to a corporate income tax rate of 15 per cent ( the normal income tax was 33 per cent )
中國代表進一步表示，經濟特區或沿海開放城市的經濟技術開發區中的外商投資企業享受15的公司所得稅稅率（正常所得稅為33 ） 。 -
Normal to save for tax electronic tax reserve certificates scheme
（電子儲稅券計劃已於
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