working income statement 中文意思是什麼
working income statement
解釋
損益表工作底稿-
The taxation administration said in a statement on its that anyone including foreigners working in china who meets any of the following criteria needs to report their incomes to the taxation authorities : people with an annual income of more than 120, 000 yuan
國稅總局在其網站上發表的一份聲明中明確指出，包括在華工作的外國人在內的所有納稅人如滿足以下五種情形之一，必須向稅務機關自行申報納稅： -
The taxation administration said in a statement on its website that anyone including foreigners working in china who meets any of the following criteria needs to report their incomes to the taxation authorities : people with an annual income of more than 120, 000 yuan
國稅總局在其網站上發表的一份聲明中明確指出，包括在華工作的外國人在內的所有納稅人如滿足以下五種情形之一，必須向稅務機關自行申報納稅： -
Based on the correct analysis of the cashflow for investment project feasibility study ' s financial evaluation, and the thought on investment project financial evaluation ' s cashflow statement being an income statement according to cash basis, the author found some untrue which exist in the guideline of investment project feasibility study and the report example for investment project feasibility study, and created a restructure method to counter their financial cashflow statement, financial cashflow statement on equity capital, and statement of financial cashflow on a specific investors " investment. restructure method ' s main principle and context are : the selling tax of vat should not be included in the sales revenue, vat should not be listed as a decrease to calculate earnings ; working capital, vat, and loan principal should not be listed as cash outflow
基於正確分析現金流量是投資項目可行性研究財務評價的前提，投資項目財務評價現金流量表是收付實現制下的利潤表的思想，本文針對《投資項目可行性研究指南（試用版） 》和《投資項目可行性研究報告編寫範例》中可研財務評價存在的不當之處，對其運用的項目財務現金流量表、資本金財務現金流量表、中方投資財務現金流量表及外方投資財務現金流量表等報表的現金流量要素，提出了重新構造方法，主要原則和內容包括，銷售收入（營業收入）中不應含有增值稅銷項稅；增值稅不能列作收入的減項以計算利潤；流動資金、增值稅、借款本金不能列作現金流出。
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