- 適用稅率
- applicable: adj. 1.(規(guī)則)可適用的，能應(yīng)用的。 2.合適的， ...
- tax: n. 1.稅，租稅，租款 (on; upon)。 2.〔 ...
- rate: vt.,vi. 〔方言〕＝ret.
- applicable rate: 適用的稅率
- applicable tax life: 適用的應(yīng)納稅壽命
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applicable tax rate中文什么意思
- 適用稅率
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例句與用法
- Circular on the question concerning the applicable tax rate anddeduction
關(guān)于外商投資企業(yè)來(lái)源于中國(guó)境外所得適用稅率和計(jì)算稅額扣除問(wèn)題的通知 - Article 22 the payable tax amount shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as prescribed in the present law
第二十二條企業(yè)的應(yīng)納稅所得額乘以適用稅率，減除依照本法關(guān)于稅收優(yōu)惠的規(guī)定減免和抵免的稅額后的余額，為應(yīng)納稅額。 - Article 25 the tax return or report on tax withheld or collected and handed over on behalf of others which is lodged by a taxpayer or tax withholding agent accordingly shall include the following main content : tax category , taxable items , taxable projects or projects on which tax shouldbe withheld and paid over or collected and paid over applicable tax rate or tax amount per unit , basis for tax calculations , deductible items and standards , amount of tax payable or the amount of tax due to be withheld or collected and paid over and the applicable tax period
第二十五條納稅人、扣繳義務(wù)人的納稅申報(bào)或者代扣代繳、代收代繳稅款報(bào)告表的主要內(nèi)容包括：稅種、稅目，應(yīng)納稅項(xiàng)目或者應(yīng)代扣代繳、代收代繳稅款項(xiàng)目，適用稅率或者單位稅額，計(jì)稅依據(jù)，扣除項(xiàng)目及標(biāo)準(zhǔn)，應(yīng)納稅額或者應(yīng)代扣代繳、代收代繳稅額，稅款所屬期限等。 - Every months of bill opens your unit every months of sale that amount had exceeded check and ratify , should open amount according to bill according to imposition of pay of business accounting of applicable tax rate , namely : 7month 56000 * applicable tax rate , 45000 * is applicable august tax rate , 35000 * is applicable september tax rate ; because your unit is successive 3 months are effective at the same time 30 % of the sale that sale exceeded check and ratify , the ; of lunar norm check and ratify that should adjust you is additional according to " of total bureau of national tax wu about individual and industrial and commercial a regulation of administrative measure " , your unit should establish double entry account , execute auditorial collect
你單位每月發(fā)票開(kāi)具金額已經(jīng)超過(guò)了核定的每月銷售額,應(yīng)該按照發(fā)票開(kāi)具金額按照適用稅率核算繳納稅款,即: 7月份56000 *適用稅率, 8月份45000 *適用稅率, 9月份35000 *適用稅率;同時(shí)因?yàn)槟銌挝贿B續(xù)三個(gè)月實(shí)際銷售額超過(guò)了核定的銷售額的30 % ,應(yīng)該調(diào)整你的月定額核定;另外根據(jù)國(guó)家稅務(wù)總局"關(guān)于個(gè)體工商戶治理辦法"規(guī)定,你單位應(yīng)該建立復(fù)式帳,實(shí)行查帳征收 - In case the applicable tax rate changes , the deferred income tax assets and deferred income tax liabilities which have been recognized shall be re - measured , excluding the deferred income tax assets and deferred income tax liabilities arising from any transaction or event directly recognized as the owners ' rights and interests , and the amount affected by them shall be recorded into the income tax expenses of the current period during which the change occurs
適用稅率發(fā)生變化的，應(yīng)對(duì)已確認(rèn)的遞延所得稅資產(chǎn)和遞延所得稅負(fù)債進(jìn)行重新計(jì)量，除直接在所有者權(quán)益中確認(rèn)的交易或者事項(xiàng)產(chǎn)生的遞延所得稅資產(chǎn)和遞延所得稅負(fù)債以外，應(yīng)當(dāng)將其影響數(shù)計(jì)入變化當(dāng)期的所得稅費(fèi)用。