The application of enterprise tax preference of papermaking industry and the tax saving strategy;
造纸企业税收优惠的运用与节税策略
Tax preference policy analysis for the development of high-tech industries;
高新技术产业发展的税收优惠政策分析
A Study on Tax Preference Policies for Small and Middle-sized Enterprise in China;
我国科技型中小企业税收优惠政策研究
Host countries offer preferential taxation as an incentive to attract foreign investment.
目前,东道国在吸引外国投资时,多用诸如税收优惠等激励政策。
The absence of preferential taxation policy is a major factor for slow development of corporate pension business in China.
我国税收优惠政策的缺乏是导致企业年金发展迟缓的主要因素。
Currently,the ap- propriate means of fiscal support in China are premium subsidy,preferential taxation,management fee subsidy and establis- hing a catastrophe risk fund.
当前,我国财政支持农业保险发展,宜采取保费补贴、税收优惠、管理费补贴和建立巨灾风险基金四类途径。
The reason is that it has three restricting factors,namely insufficient demand of workers,insufficient ability and power of enterprises,insufficient policies of preferential tax.
究其原因在于存在三大制约因素,即职工的需求不足、企业的能力和动力不足、国家的税收优惠政策不足。
The Enterprise Income Tax Law of the People s Republic of China unifies the Income tax rate of domestic and foreign enterprises,the criterion of pre-tax deduction and preferential tax policies.
《中华人民共和国企业所得税法》统一了内、外资企业的所得税税率、税前扣除标准及税收优惠政策,为内外资企业的平等竞争创造了一个公平的环境。
The researches on their relations plays an important role in the stipulating of preferential tax policy and the realization of planning targets.
税收优惠政策是我国目前广泛应用的重要财政工具之一,影响政府税收优惠政策目标能否有效实现的因素很多,其中纳税人的税收优惠政策筹划活动是一个重要影响因素,通过对两者及其关系的研究,对政府税收优惠政策目标的确定及如何更好地利用纳税人的税收优惠政策筹划确保预期目标的实现,具有重要意义。
Based on the limitation of tax incentives policy for FDI in our country, we should reform and improve tax incentives.
基于目前我国外资税收优惠政策的缺陷,我国在运用税收优惠时,应进行改革和完善,即,重新审视外资现状,税收优惠从增加外资总量向提高外资质量过渡;把握公平竞争规则,从对外资给予税收优惠向对内外资都给予税收优惠过渡;借鉴国际经验,从直接税收优惠为主向多种形式的间接税收优惠过渡;准确评价税收优惠的作用,从过于注重税收优惠向改进整体投资环境过渡。
Then from perfecting the law system of tax,adjusting tax incentives and making tax reformation,this text puts forward the conceives of our tax .
本文首先分析税收政策在鼓励技术创新中作用以及我国现行税收政策存在的问题;然后从完善税收法律体系、调整税收优惠政策和深化税制改革三个方面提出我国鼓励技术创新的税收政策设想。
The paper analyses the role of tax policy that is playing in firm production and investment decision,summarizes the working mechanism and design of tax incentives for high-tech industries.
税收政策还可以通过税收支出手段鼓励研究与开发的投入;通过对科技成果转让收入的减免税制度鼓励其产业化;通过对科技人员收入的税收优惠鼓励劳动力培养和使用的科技取向;也可以通过减免税政策吸引人才的跨国流动。
credit support and preferential tax system, the paper stated Japanese government s economic support policy on private forestry and analyzed the policy s development background, improvement process, support extent, implementary measures and status, and significant role in the development of private forestry.
从财政补贴、信贷支持和税制优惠 3个方面论述了日本政府对私有林的经济扶持政策 ,分析了这些政策的形成背景、完善过程、扶持力度、实施办法、实施现状以及在私有林发展中所发挥的重要作用。
oil depletion allowance
石油矿藏耗减赋税优惠
Companies should get some tax benefits while they're in a loss position.
处在亏损情况下的公司应该得到赋税方面的优惠待遇。
tariff and non-tariff concession
关税和非关税优惠待遇
minimum tax on tax preference
税收优惠的最低税额
tax preference item
享受优惠税率的项目
preferential tariff treatment of the Commonwealth Preference System
英联邦特惠税的优待
spouse allowance
所得税配偶扣除优惠
credit for the elderly
老年人税收优惠减免
job development credit
企业增雇工人税收优惠
earned income credit
勤劳所得的税收优惠
The State will provide preferential taxation policies to the region.
实行税收优惠政策。
selective system of preference
选择性优惠关税制度
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 Study on the Relationship of Tax Audit,Credit of Tax and Loss of Revenue;
税务稽查、税收优惠与税收流失研究
Common Effective Preferential Tariff Scheme
共同有效优惠关税办法(优税办法)
a discriminatory tax; preferential tariff rates; preferential treatment; a preferential shop gives priority or advantage to union members in hiring or promoting.
优惠税；优惠税率；优惠待遇；一家对工会成员在雇用和提升上给予优先权或好处的优惠商店。
The preferential income tax rate applied is 20, 15 or 10 per cent.
适用的优惠所得税税率为20％、15％或10％
The preferential income tax rate applied is 15 per cent.
适用的优惠所得税税率为24%或15%