corporate income tax 中文意思是什麼
corporate income tax
解釋
法人所得稅-
Corporate income tax, cit
企業收入稅 -
Starting from their first profit - making year, foreign investment enterprises engaged in planting, breeding, forestry and gardening sectors will enjoy 2 years corporate income tax holiday and 3 years half pay
從事種植業、養殖業、林業、園藝業的外商投資企業，從獲利年度起，企業所得稅享受「二免三減半」待遇。 -
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。 -
Declaration of corporate income tax
公司所得稅的申報。 -
To unify internal and external corporate income tax, promote fairly competition
統一內外資企業所得稅法，促進企業公平競爭。 -
Before december 31, 1997, taiwan corporate income tax levy was separated from individual income tax
1997年12月31日前施行公司營利所得稅獨立課稅制。 -
To boost investment, the government is mulling a cut in corporate income tax and other tax changes
為了促進投資，政府正在考慮削減企業所得稅，以及改變其它稅收。 -
The third part is the conclusion, the author think “ the united corporate income tax ” could realized by two steps
第三部分是本文的結論。統一內外資企業所得稅可以分兩步實施，首先降低 -
The standing committee of the national people ' s congress ( npc ) passed a draft law for corporate income tax unification in late december
12月末全國人大常委會通過了一項公司所得稅統一的草案。 -
The tax law will place foreign and domestic business on a " level playing field " by unifying the corporate income tax at 25 percent
所得稅法將會統一把企業所得稅定為25 % ，由此將外資企業和內資企業置於同一個水平的戰場。 -
To reform and improve corporate income tax is an important research project that draws great attention from current economic theory circles in china
企業所得稅的改革與完善是我國當前經濟理論界十分關注的重大理論課題。 -
Any newly - invested project of an fixed capital investment of over one million dollars by foreign investors, or of an fixed capital investment of over ten million yuan by domestic investors, within 5 years from the date of putting into production and ratepaying, the benefit interests of the project taxes will return all the local retaining portion of the corporate income tax to the enterprise
凡在我市新辦固定資產投資100萬美元以上的外商投資項目、固定資產投資在1000萬元人民幣的內商投資項目，自該項目投產納稅之日起5年內，由該項目稅收受益方將企業所得稅地方留成部分全額獎勵給企業。 -
It is studied on the condition of debt - existing, the marginal cost of equity, the actual marginal cost of capital, idle capital, the corporate income tax, the lack and the extent of the model, and the various cost rates of debt
文中進一步研討了考慮已有債務、自有資本的邊際成本、實際邊際資本成本、閑置資本和企業所得稅的情況，該模型的不足和適用范圍，以及債務資本的各種資金成本率。 -
The corporate income tax unification could translate into substantial tax reductions for many listed companies which in turn would boost corporate earnings growth
公司所得稅合併會使得眾多上市公司稅收支出大幅減少，這將會促使公司盈利增長。 -
In the statute of corporate income tax justice requires that legislation and enforcement should carry out just taxation principle consistently
具體於我國企業所得稅法，公平即要求在我國企業所得稅法的立法、執法中始終貫徹稅收公平原則。 -
So study on the realization of just taxation principle in the corporate income tax law of china both have great theoretical and practical significance
故無論是從理論意義上還是從實踐層面上看，企業所得稅法稅收公平原則之實現都有很高的研究價值。 -
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。 -
Corporate income tax, tax treaties, transfer pricing, business tax, vat, customs, individual income tax, and employer employee considerations
公司所得稅稅務條約轉讓定價營業稅增值稅進口稅個人所得稅及僱主和雇員意見。 -
Firstly, this article begins with introducing the development and implication of just taxation principle, then i describe the embodiment of just taxation principle in the statute of corporate income tax. secondly, i illustrate the phenomena of unfair taxation appearing in the legislation, enforcement and using tax, then i observe and study on the harmfulness of unfair taxation in the theoretical and practical respects, and i analyze the reasons of causing unfair taxation. i think they are the influence of the legal idea of the tool doctrine of the law, the influence of the legislative view of " efficiency coming first, balancing justice " and the legal defects
首先，論述了稅收公平原則的演進及其內涵，並分析了稅收公平原則在現行企業所得稅法中的體現；其次，概括了在定稅、征稅、用稅方面的稅收不公現象，繼而從理論和實踐層面上對現行企業所得稅法中稅收不公的危害作了考察，並對引起稅收不公的原因作了分析，筆者認為是法律工具主義的法觀念、 「效率優先、兼顧公平」的立法理念和法律缺陷三方面的原因；最後，對稅收公平原則在我國企業所得稅法中的實現提出了相應的對策，包括法觀念和立法理念的轉變、定稅不公的立法完善、征稅不公的整合治理和完善稅收監督制度，以期促進我國企業所得稅法稅收公平原則之實現。 -
However, under the influence of special historical background, there still exist grave drawbacks in legislation, content, administration, standardized treatment of tax accounting in tax law. with china ' s entry into wto, together with the changes in international income tax system and the corresponding changes in financial accounting system and principles, it is becoming increasingly urgent to improve and perfect chinese corporate income tax system
但是，由於受特殊的歷史背景影響，企業所得稅法律與制度無論從立法規范、內容體系還是在征管體制、稅務會計的規范處理等方面都存在著比較重大的缺陷，特別是隨著中國加入世界貿易組織和國際上所得稅制度與之相應的財務會計制度與準則的變化，使得我國企業所得稅制度的改革與完善日益迫切。
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