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。
What detailed provisions for the finalization of income tax and the filing of consolidated income tax returns are given by the implementation regulations 問:為什么實施條例沒有對匯總納稅和合并納稅的具體辦法作出規(guī)定?
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(yè)來源于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(yīng)納稅額中扣除的權(quán)利。
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(yè)來源于中國境外的所得已在境外繳納的所得稅稅款,準(zhǔn)予在匯總納稅時,從其應(yīng)納稅額中扣除,但扣除額不得超過其境外所得依照本法規(guī)定計算的應(yīng)納稅額。
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(yǎng)親屬應(yīng)一并計入基本所得額)個人與其依所得稅法規(guī)定應(yīng)合并申報綜合所得稅之配偶及受扶養(yǎng)親屬,有第十二條第一項各款金額者,應(yīng)一并計入基本所得額。
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 合并范圍、合營企業(yè)與比例合并法、合并價差、合并報表所得稅、合并現(xiàn)金流量表等等這些問題都可借鑒國際慣例,結(jié)合我國的實際情況加以改進(jìn)和完善。本章第六部分對合并報表的局限性及彌補(bǔ)辦法進(jìn)行了研究。