consolidated income tax 中文意思是什麼

consolidated income tax 解釋
綜合所得稅
  • consolidated : adj. 加固的；整理過的，統一的。
  • 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...
  • 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...
  1. Income from production and business operations and other income derived by the branches within or outside china of an enterprise with foreign investment shall be consolidated by the head office for purposes of the payment of income tax

    外商投資企業在中國境內或者境外分支機構的生產、經營所得和其他所得，由總機構匯總繳納所得稅。
  2. In case a non - resident enterprise has set up two or more organs or establishments within the territory of china, it may choose to have its main organ or establishment make a consolidated payment of the enterprise income tax upon the examination and approval of the tax organ

    非居民企業在中國境內設立兩個或者兩個以上機構、場所的，經稅務機關審核批準，可以選擇由其主要機構、場所匯總繳納企業所得稅。
  3. The amount of non - cash donations or contributions which is deducted from the gross consolidated income in accordance with the provisions of the income tax act and other laws

    四、依所得稅法或其他法律規定於申報綜合所得稅時減除之非現金捐贈金額。
  4. Crowds descended upon tax offices all over the country monday on the first day for filing consolidated income tax returns

    在申報綜合所得稅的第一天也就是星期一全國各地的群眾找上稅捐處。
  5. Article 14 in the case where a taxpayer, as well as his or her spouse and / or dependents who shall file a joint consolidated income tax return in accordance with the income tax act, has an amount of income or deduction which is covered within the provisions of paragraph 1 of article 12, the taxpayer shall include any such amount in his or her return for the calculation of basic income

    第十四條（個人與配偶及其受扶養親屬應一併計入基本所得額）個人與其依所得稅法規定應合併申報綜合所得稅之配偶及受扶養親屬，有第十二條第一項各款金額者，應一併計入基本所得額。
  6. Financial accounting also covers some advanced topics including accounting for corporate acquisitions, theory and methods of consolidation accounting, consolidated cash flow statements, accounting for company income tax, international accounting standards, accounting for foreign operations and corporate merger and insolvency

    財務會計也包括一些高級課題：企業收入會計、固定資產會計的原理與方法、固定資產現金流量表、企業所得稅會計、國際會計準則、國外業務會計和企業合併與破產。
  7. Interim provisions concerning imposition of consolidated industrial and commercial tax and enterprise income tax on resident representative offices of foreign enterprises

    中華人民共和國財政部對外國企業常駐代表機構徵收工商統一稅企業所得稅的暫行規定
  8. Provisions concerning reduction of and exemption from enterprise income tax and consolidated industrial and commercial tax for the encouragement of foreign businessmen to invest in the shanghai pudong new zone

    關于上海浦東新區鼓勵外商投資減征免征企業所得稅和工商統一稅的規定
  9. 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
  10. 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。
  11. Study on some accounting problems of china consolidated statements : combination range of consolidated accounting statements ; partnership and proportionate consolidation method ; research on pooled price deviation ; research on consolidated income tax ; research on consolidated cash - flow statement ; research on limitation and implement ways of consolidated accounting statements

    合併范圍、合營企業與比例合併法、合併價差、合併報表所得稅、合併現金流量表等等這些問題都可借鑒國際慣例，結合我國的實際情況加以改進和完善。本章第六部分對合併報表的局限性及彌補辦法進行了研究。
  12. Article 12 the income tax already paid abroad by an enterprise with foreign investment for its income originating outside china may, in filing its consolidated income tax return, be deducted from its total tax amount payable, however, the amount deducted may not exceed the tax amount payable calculated in accordance with the provisions of this law for its income abroad

    第十二條外商投資企業來源於中國境外的所得已在境外繳納的所得稅稅款，準予在匯總納稅時，從其應納稅額中扣除，但扣除額不得超過其境外所得依照本法規定計算的應納稅額。
  13. What detailed provisions for the finalization of income tax and the filing of consolidated income tax returns are given by the implementation regulations

    問：為什麼實施條例沒有對匯總納稅和合併納稅的具體辦法作出規定？
  14. Enterprise with foreign investment have the right to deduct from the tax payable the foreign income tax already paid abroad in respect of income derived from sources outside china when filing consolidated income tax return

    59外商投資企業來源於中國境外的所得已在境外繳納的所得稅稅款，在匯總納稅時有從應納稅額中扣除的權利。
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