Discuss eight ways of pay taxes design of enterprise income tax;
浅谈企业所得税八种纳税筹划方法
The discrimination about the financial lease effect on income tax in the connected transaction;
关联交易中融资租赁对所得税的影响辨析
The comparision of income tax accounting treatment in the old and new standards;
所得税会计处理在新旧准则中的对比
The basic accounting theory of income taxes is the premise for processing income taxes;it is also the foundation of understanding and handling income taxes.
所得税会计的基本理论问题是进行所得税会计处理的前提,也是正确理解和运用所得税会计的基础。
So,this paper comprises two aspects,one is the design of the income tax policy about the railway enterprise,the other is the income tax planning of the railway enterprise.
本文选择铁路运输企业的所得税作为主题进行研究,主要鉴于以下两个方面:第一,铁路行业在迅速发展的过程中需要国家给予税收政策上的支持。
Passing the lawmaking norm,central coordination,negative income tax mechanism,governme.
通过立法规范、中央协调、负所得税机制、政府效能调整、"3R"外在约束等可以规范和引导地方政府间的税收竞争,从而塑造良好的地区形象。
Thus,the new personal income tax idea should emphasize a universal tax and the principle of burden,practice negative income tax and low the progressive tax rate,me.
因此,新的个人所得税构想中应当强调全民纳税、量能负担原则,实行低累进税率和负所得税税率,同时要改进征管模式。
To do this,taxable income has to be avoided evenly acquired.
税收筹划要从影响纳税额的因素入手,避免应税所得的实现、均衡地取得应税所得、推迟纳税义务的发生等是税务筹划的基本方法,实施纳税筹划还应注意遵循成本效益原则、考虑整体经营决策等。
At present,there are a three kinds of models about taxable income of life insurance company,that is,mainstream model based on accounting report;I-E model represented by British,and I-E+U model represented by New Zealand.
目前,世界上主要有三种确认人寿保险公司应税所得的模式,即以会计报告为基础的主流模式、以英国为代表的I-E模式、以新西兰为代表的I-E+U模式。
This paper analyses the tax system of individual income , and points out the shortcomings, and at the same time puts forward several ways to solve the problem--change the system ofindividual income tax, adjust the structure of tax rate, modify the rule of cognizance of taxpayer and taxable income, gather tax in the year end and cut tax-free items.
本文对当前我国个人所得税征收制度中存在的问题进行了分析,指出了当前个人所得税制度存在的不足,并针对各种不足提出了相应的对策:改变税制模式,调整税率结构,调整纳税人认定和应税所得确认的规定,实行年终汇算清缴以及削减和调整减免税项目等。
By summarizing and analyzing the fixed assets-concerned regulations in the new accounting standards and income tax law,this article found out that the similarities and differences as follows: On the one hand,the income tax law is in line with the accounting standards in terms of confirming the fixed assets,the measuring properties,and the measuring methods.
将新会计准则与所得税法中涉及固定资产处理的规定进行全面归纳,在此基础上进行对比分析后发现:一方面,由于税收必须依赖会计资料,税法在固定资产确认、计量属性、计量方法等方面表现出与会计协同的一面;另一方面,由于税法与会计服务的目的不同,税法在初始计量、后续计量等具体操作方面又与会计有很多差异。
There are some differences between the method of fixed assets disposal determined by new accounting standard and new income tax law,which is in accordance with enterprise accounting standard published in 2006 and corporation income tax law and implementing regulations issued in 2007.
2006年颁布的企业会计准则及2007年出台的企业所得税法及其实施条例对固定资产处理的存在很多差异,固定资产的初始计量、固定资产折旧、固定资产后续支出、固定资产减值及固定资产处置等方面的处理均存在税会差异,企业年终需要进行纳税调整,并按照所得税会计准则规定的资产负债表债务法,确定暂时性差异及其性质,并确认递延所得税资产和递延所得税负债。
The classification rules of incomes in the traditional income tax law have faced great challenges from E-Commerce and the world is now endeavoring to look for some ways to deal with the situation.
传统所得税法的所得分类规则已经受到电子商务巨大的冲击,国际社会正努力寻找解决途径。
Application of prefrential income tax rate, and exemption of income tax.
适用优惠所得税税率，及所得税免除
The Inland Revenue is responsible for collecting income tax.
税务局负责徵收所得税.
reduce the standard rate of income tax
降低所得税的标准税率.
income tax return
所得税申报书(表)
D. I. T [double income-tax(relief) ]
双重所得税（免征）［
Amount of income tax due or over paid 22-23-24
应补(退)所得税额
Income tax: indicating the income tax expenses payable in the current period.
九所得税：指本期应负担之所得税费用。
Local income tax shall be computed on the taxable income at the rate of three percent.
地方所得税,按应纳税的所得额计算,税率为３％。
A Research on Enterprise Income Tax Planning under the Background of the New Law of Enterprise Income Tax;
新《企业所得税法》下企业所得税纳税筹划研究
The Research on Income Tax Accounting and Taxable Adjustment;
所得税会计与所得税纳税调整事项研究
The Study on Tax Planning of Enterprise Income Tax under the New Enterprise Income Tax Law;
新企业所得税法下企业所得税纳税筹划研究
A Study of Taxation Scope and Income Subject to Taxation in The Law of the People s Republic of China on Individual Income Tax;
《个人所得税法》征税范围和应税所得制度研究
EBT - Income Tax = Net Income.
税前盈利减去所得税后就是税后净利。
They are of two main classes, protective duties and revenue duties.
关税主要有两种，保护税和所得税。
Examples of direct taxes are income tax and stamp duty.
直接税的典型例子是所得税和印花税。
We have income tax, inheritance tax, and others.
有收入所得税、利息税、遗产税等等。
Pretax Deduction in Individual Income Tax and Tax Equity;
个人所得税税前扣除与税收公平原则
Study on Plans of Enterprise Income Tax under Tax System in Force;
论现行税制下的企业所得税纳税筹划