state income tax 中文意思是什麼
state income tax
解釋
（美國）州政府徵收的所得稅-
On the subject of welfare, the friedmans argue that current welfare practices are creating " wards of the state ", as opposed to " self - reliant individuals ", and suggest a negative income tax as a less harmful alternative
原譯：就福利而言，弗萊德曼們認為，當前福利措施正在製造「國家的監護」 ，與「獨斷獨行的個體」是相反的，他們建議採取最低收入補貼作為低害選擇。 -
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。 -
After a summary of mm irrelevant theory, i study how the corporate income taxes, personal income tax and capital gains tax affect the value of the firm. at the end of this section, i formulate a state preference general equilibrium model about tax effect on the corporate capital structure decisions on a basis of the taxation in china
應用現代資本資產定價理論，本章首先回顧了mm的資本結構無關理論，接著討論公司所得稅、個11 k司財務政策的稅收效應研究人所得稅和資本利得稅對公司資本結構的影響。 -
The state council submitted seven bills to the standing committee of the national people ' s congress for deliberation, including the law on corporate income tax draft, the antitrust law draft, the law on response to emergencies draft and the revised compulsory education law draft, and promulgated 29 sets of administrative regulations, including the regulations on aids prevention and control and the regulations on the administration of overseas - funded banks
國務院向全國人大常委會提請審議企業所得稅法草案反壟斷法草案突發事件應對法草案和義務教育法修訂草案等7件法律議案，頒布了艾滋病防治條例外資銀行管理條例等29個行政法規。加快建設法治政府，認真貫徹行政許可法公務員法和全面推進依法行政實施綱要。 -
The tax plan for the income tax offset by the invest on state - owned equipment
國產設備投資抵免所得稅的稅收籌劃 -
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。 -
Article 9. measures for the levy and collection if individual income tax on income from the transfer of shares shall be separately formulated by the ministry of finance and implemented upon approval by the state council
第九條對股票轉讓所得徵收個人所得稅的辦法，由財政部另行制定，報國務院批準施行。 -
In addition, ups lowered its effective tax rate to reflect improvements in state taxes, reducing its income tax expense by $ 39 million
美國本土業務方面，每日平均包裹貨運量報升百分之四點九至一千三百八十萬件的新紀錄。 -
Royalty and charge for uses gained from providing special technologies for technological researches, energy development, transportation development, agricultural, forestry and animal husbandry production as well as development of key technologies, with the approval from tax administrative authorities under the state council, will be collected at the 10 % tax rate, and for those with advanced technologies and favorable conditions, income tax may be exempted
為科學技術研究、開發能源、發展交通事業、農林牧業生產以及開發重要技術提供專用技術所取得的特許權、使用費，經國務院稅務主管部門批準，可以減按10 %的稅率徵收所得稅，其中技術先進或條件優惠的可以免征所得稅。 -
Interim provisions of the state council concerning the reduction of and exemption from enterprise income tax and consolidated industrial and commercial tax in the special economic zones and the fourteen coastal port cities
中華人民共和國國務院關于經濟特區和沿海十四個港口城市減征免征企業所得稅和工商統一稅的暫行規定 -
On 20 may, the state administration of taxation issued the circular on several issues on exemption of corporate income tax with the investment contributions by purchasing domestic made equipments by foreign invested enterprises and foreign enterprises which clarified the exemption of corporate taxes with production lines, integrated equipments, equipments simply assembled with imported spares, domestic made equipments purchased in additional investments, domestic made equipments investments in merger or separation of enterprises
5月20日，國家稅務總局下發關于外商投資企業和外國企業購買國產設備投資抵免企業所得稅若干問題的通知（國稅函[ 2005 ] 488號） ，就生產線、集成設備、進口料件簡單組裝后銷售的設備、追加投資項目所購買國產設備、以及合併、分立企業國產設備投資抵免企業所得稅的問題做了明確規定。 -
The state council ' s regulations, announced prior to the entry into force of this law, which grant preferential treatment of a longer term of enterprise income tax exemption or reduction than those provided in the preceding paragraph for enterprises engaging in energy, communications, harbor, dock and other key productive projects, or grant preferential treatment of enterprise income tax exemption or reduction for non - productive key projects, shall continue to be effective after the entry into force of this law
本法施行前國務院公布的規定，對能源、交通、港口、碼頭以及其他重要生產性項目給予比前款規定更長期限的免征、減征企業所得稅的優惠待遇，或者對非生產性的重要項目給予免征、減征企業所得稅的優惠待遇，在本法施行后繼續執行。 -
One innovative way to do this is to offer landowners a state income - tax credit in exchange for a conservation easement on their property
給土地所有者提供個人收入所得稅扣除，以換取基於所有者財產的保護管理權交易，是一個饒有新意的辦法。 -
The state council determined to reduce the rate of personal income tax on interests on saving deposits from 20 % to 5 % as of 15 august 2007
國務院決定自2007年8月15日起，將儲蓄存款利息所得個人所得稅的適用稅率由現行的20 %調減為5 % 。 -
Article 7 in respect of chinese - foreign contractual joint ventures that do not constitute legal persons, each partner thereto may separately compute and pay income tax in accordance with the relevant tax laws and regulations of the state ; income tax may, upon approval by the local tax authorities of an application submitted by such enterprises, be computed and paid on a consolidated basis in accordance with the provisions of the tax law
第七條不組成企業法人的中外合作經營企業，可以由合作各方依照國家有關稅收法律、法規分別計算繳納所得稅；也可以由該企業申請，經當地稅務機關批準，依照稅法統一計算繳納所得稅。 -
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。 -
The withholding agent shall, within five days, turn over the tax amount withheld each time to the state treasury, and submit a report on the income tax withheld to the local tax authority
扣繳義務人每次所扣的稅款，應當於五日內繳入國庫，並向當地稅務機關報送扣繳所得稅報告表。 -
Article 43. the models for individual income tax returns, individual income tax withholding returns and individual income tax payment receipts shall be formulated by the state administration of taxation in a unified manner
第四十三條個人所得稅納稅申報表、扣繳個人所得稅報告表和個人所得稅完稅憑證式樣，由國家稅務總局統一制定。 -
Income tax upon added value from property assessment in the restructuring of state - owned enterprises and its accountancy approach
淺談國有企業改制重組中資產評估增值的所得稅與會計處理 -
State income tax
美國州政府徵收的所得稅
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