refundable taxes 中文意思是什麼
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An enterprise shall submit an annual enterprise income tax return for the settlement of tax payments to the tax organ and settle the payable or refundable amount of taxes within 5 months after the end of each year
企業應當自年度終了之日起五個月內,向稅務機關報送年度企業所得稅納稅申報表,並匯算清繳,結清應繳應退稅款。 -
Article 16 on the balance sheet day, the current income tax liabilities ( or assets ) incurred in the current period or prior periods shall be measured in light of the expected payable ( refundable ) amount of income taxes according to the tax law
第十六條資產負債表日,對于當期和以前期間形成的當期所得稅負債(或資產) ,應當按照稅法規定計算的預期應交納(或返還)的所得稅金額計量。
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