- 工商所得稅
- 企業(yè)所得稅
- 營(yíng)利所得稅
- 營(yíng)業(yè)所得稅
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business income tax中文什么意思
例句與用法
- The industrial enterprises that run the national - encouraged industry shall be taxed with a lower rate of business income tax ( fifteen percent , or 15 % ) before the year of 2010
在開(kāi)發(fā)區(qū)內(nèi)興辦國(guó)家鼓勵(lì)類產(chǎn)業(yè)的企業(yè)， 2010年以前企業(yè)所得稅按15 %的稅率征收。 - The ministry of finance is encouraging the development of remote islands including gimmeng ( kimmen ) , mazo ( matsu ) , _ pne / o ( penghu ) , . lieg deo ( green island ) , and _ lan = su ( lanyu ) , by offering incentives in the form of exemptions for individual income tax for five years , no sales tax , and no business income tax
財(cái)政部為著鼓勵(lì)郎去開(kāi)發(fā)一寡離島?包括金門(mén)、馬祖、澎湖、綠島、蘭嶼?乎去開(kāi)發(fā)耶個(gè)人有五年免?綜合所得稅?嘛乎事業(yè)免?營(yíng)業(yè)稅、營(yíng)利所得稅。 - By comprehensive study of recognition of corporate income tax and its measuring methods , principles and standards , the thesis exposes the problems in the recognition and measurement of corporate income tax and introduces the proper methods for the recognition and measurement corporate income tax . through analyzing the difference between taxable income and accounting profit caused by the differences between principles and systems of tax law and that of accounting , the thesis brings forwards the general accounting methods of income tax and methods of special businesses income tax . proper compiling , filling in and analyzing accounting statements for corporate income tax will provide constructive reform scheme for an all - round , comprehensive and standardized corporate income tax system
并在綜合分析與研究企業(yè)應(yīng)稅所得的確認(rèn)與計(jì)量方法、原則、標(biāo)準(zhǔn)的基礎(chǔ)上，揭示我國(guó)企業(yè)應(yīng)稅所得確認(rèn)與計(jì)量方面存在的一些問(wèn)題，明確應(yīng)稅所得確認(rèn)與計(jì)量的途徑與方法；通過(guò)對(duì)應(yīng)稅所得與會(huì)計(jì)利潤(rùn)因稅法、會(huì)計(jì)準(zhǔn)則與制度規(guī)范方面的不同產(chǎn)生的差異分析，提出我國(guó)所得稅會(huì)計(jì)處理的一般方法和特殊業(yè)務(wù)的所得稅處理，并通過(guò)企業(yè)所得稅會(huì)計(jì)報(bào)表的編制與填列、分析，為建立一個(gè)全面、綜合、規(guī)范化的企業(yè)所得稅制度提出建設(shè)性改革方案。