taxable income 中文意思是什麼

taxable income 解釋
該征稅的收入
  • taxable : adj. 1. 應征稅的，有稅的。2. 【法律】當然可要求的。n. -ness ,-bility n. ,-bly adv.
  • 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...
  1. Amortising an asset effectively transfers its value, or the part that is being written off, from the balance sheet to the profit and loss account, where it reduces taxable income

    攤銷資產有效地把資產價值或正被沖銷的那部分價值從資產負債表上轉移到損益表上從而減少了應納稅收入。
  2. The money is deductible from taxable income.

    這筆款項可從應征稅的公司收入中扣除。
  3. If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down

    如果未來期間很可能無法獲得足夠的應納稅所得額用以抵扣遞延所得稅資產的利益，應當減記遞延所得稅資產的賬面價值。
  4. Article 6 the " tax base of an liability " shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period

    第六條負債的計稅基礎，是指負債的賬面價值減去未來期間計算應納稅所得額時按照稅法規定可予抵扣的金額。
  5. Approved taxable income calculation

    核定應納稅所得額的計算
  6. The two major concepts of income that appear on the tax return are : adjusted gross income and taxable income

    出現在納稅申報單上的兩大收益好象是:調整過的總收入和應納稅收入
  7. Where an enterprise is unable to provide complete and accurate certificates of revenues and is unable to report income correctly, the local tax authorities shall appraise and determine taxable income by the use of such methods as cost ( expense ) plus reasonable profits

    企業不能提供完整、準確的收入憑證，不能正確申報收入額的，由當地稅務機關採用成本（費用）加合理的利潤等方法予以核定，確定其應納稅所得額。
  8. If the income is in the form of negotiable securities, the amount of taxable income shall be determined by the tax authorities - in - charge according to the face value and the market price

    所得為有價證券的，由主管稅務機關根據票面價格和市場價格核定應納稅所得額。
  9. If a taxpayer engaging in production or business fails to provide complete and accurate tax information and is unable to correctly calculate the amount of taxable income, his amount of taxable income shall be determined by the tax authorities - in - charge

    從事生產、經營的納稅義務人未提供完整、準確的納稅資料，不能正確計算應納稅所得額的，由主管稅務機關核定其應納稅所得額。
  10. The implementation regulations provide that the reduction in taxable income is 10 %, given that the main materials for the products should come from the prescribed resources under the " catalog for the preferential tax treatment on the integrated utilization of resources " and that the products should meet the industry standards and do not fall under the restricted and prohibited categories

    實施條例據此明確，企業以《資源綜合利用企業所得稅優惠目錄》規定的資源作為主要原材料並符合規定比例，生產國家非限制和禁止並符合國家和行業相關標準的產品取得的收入，減按90計入收入總額。
  11. This means all types of income and should include sale of capital assets and any other non - taxable income, whether or not derived from the principal business activity

    指所有總類的入息，包括從出售資本資產所得收入和不論是否得自主要業務活動的其他無須課稅入息。
  12. If such payment or receipt of costs or fees is not made in the same way as that for business transactions among independent enterprises for the purpose of reducing its taxable income amount, the tax authority has the power to make necessary adjustment

    不按照獨立企業之間的業務往來收取或者支付價款、費用，而減少其應納稅的所得額的，稅務機關有權進行合理調整。
  13. Tax payers financing unrelated scientific and higher educational institutions in the development of new products, technology and process have the right to deduct the expenditure for financing form the taxable income amount in the current year

    54資助非關聯的科研機構和高等學校研究開發新產品、新技術、新工藝的納稅人，有在當年度應納稅所得額中扣除資助支出的權利。
  14. Article 33 of the prc eit law provides that where the enterprises integrally utilize energy and resources to make products that meet the requirements under the national policies, the taxable income can be reduced

    企業所得稅法第三十三條規定，企業綜合利用資源，生產符合國家產業政策規定的產品所取得的收入，可以在計算應納稅所得額時減計收入。
  15. When it is probable to obtain sufficient taxable income taxes, such write - down amount shall be subsequently reversed

    在很可能獲得足夠的應納稅所得額時，減記的金額應當轉回。
  16. In the absence of complete and accurate information relating to the ro s prc - source income, the prc tax authority normally adopts the cost plus method to ascertain the taxable income for practical reasons. the major category of tax includes business tax and income tax. business tax is imposed at a rate of 5 percent on the total gross amount of monthly overheads incurred by the representative office ( ro ). the business tax is filed at monthly intervals

    此外，常駐代表機構接受中國境內企業（包括國有企業、集體企業、個體經濟和設立在中國境內的中外合資經營企業、中外合作經營企業以及外資企業）的委託，在中國境外從事代理推銷商品業務，其活動主要在中國境外進行的，所取得的收入，也可免予納稅。
  17. Tax advice to optimize cash flow with regard to value - added taxes, taxable income and customs taxes in china

    稅務建議，優化現金流：增值稅所得稅及關稅等
  18. It is likely to acquire any amount of taxable income tax that may be used for making up the deductible temporary differences

    （二）未來很可能獲得用來抵扣可抵扣暫時性差異的應納稅所得額。
  19. Article 13 an enterprise shall recognize the deferred income tax liabilities arising from a deductible temporary difference to the extent of the amount of the taxable income which it is most likely to obtain and which can be deducted from the deductible temporary difference

    第十三條企業應當以很可能取得用來抵扣可抵扣暫時性差異的應納稅所得額為限，確認由可抵扣暫時性差異產生的遞延所得稅資產。
  20. On the balance sheet date, where there is any exact evidence showing that it is likely to acquire sufficient amount of taxable income tax in a future period to offset against the deductible temporary difference, the deferred income tax assets unrecognized in prior periods shall be recognized

    資產負債表日，有確鑿證據表明未來期間很可能獲得足夠的應納稅所得額用來抵扣可抵扣暫時性差異的，應當確認以前期間未確認的遞延所得稅資產。
分享友人
分享到 Line

分享到臉書