The decrease of the business income tax and tariff is the obvious result of the competing tax.
公司所得税和关税占各国税收总收入的比重不断下降的趋势是税收竞争的显著结果；
The effect of accounting methods on business income tax was discussed from permanent assets and stock in trade .
本文仅从固定资产、存货两方面探讨会计处理方法对企业所得税的影响。
For approved high and new tech enterprises with domestic investment, reduce tax rate of business income tax to 15%.
经认定的内资高新技术企业，减按15%的税率征收企业所得税。
In view of the low profit of small businesses, China's business income tax stipulates for two suits of care tax ratio.
考虑到许多小型企业利润水平比较低，我国的企业所得税法规定了两档照顾性税率。
Business income tax of newly founded high and new tech enterprises can be exempted for two years from the year starting business.
新创办高新技术企业，从投产年度起，免征企业所得税二年。
Therefore, added-value tax, consumption tax, business income tax and agricultural tax in our current tax system should be adjusted.
因此，我国现行税制应在增值税、消费税、企业所得税以及农业税等方面作出适当调整。
Business income taxes take an important position in the activity of the enterprise tax, and there is much room for tax mobilization.
企业所得税在企业纳税活动中占有重要的地位，且具有很大的税收筹划空间。
Only upon the confirmation after review by the taxation organs may the enterprises pay the business income tax at a reduced rate of 15%.
经税务机关审核确认后，企业方可减按15%税率缴纳企业所得税。
Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.
最后，通过固定资产折旧方法选择的案例，分析了如何利用会计政策选择进行企业所得税筹划。
Business income taxes of internal and foreign capital enterprises relates to a series of problems about policy adjustment, such as tax base, tax rate, tax preference, etc.
合并内外资企业所得税，不是两套所得税的简单合一或简单嫁接，其中涉及到一系列的政策调整。包括税基、税率、税收优惠等方面的问题。
Article eV business tax, value-added tax and business income tax are exempted for key energy saving service business implementing contract energy management project within Xi Xian New Area.
第五条对西咸新区范围内实施合同能源管理项目的重点节能服务企业，暂免征收营业税、增值税和企业所得税。
There can be tax benefits from being a landlord because part of the building can be treated as a business. That allows deductions for depreciation and expenses that can be taken against rental income.
房东有税收优惠，因为出租房屋视为一种生意，允许在租金收入中扣除折旧和费用开支。
Texas has no personal-income or capital-gains taxes, instead relying heavily on the sales tax, the property tax and various business taxes.
因为没有个人收入和资本获益税款，德克萨斯州很大程度上依赖于销售税、财产税和各种营业税。
The state has no income tax and low business taxes and thrives as a tax haven both for individuals who have established residence and for foreign companies that have set up businesses and offices.
这个国家不征收所得税，营业税也很低，它的税收收入主要是来自定居的个人和在此设立商行和办事处的国外企业。
Another would repeal the ability of U.S. companies that derive at least 80% of their income from foreign business to treat interest and dividends as exempt from U.S. withholding tax.
另一项内容针对至少80%的收入来自海外业务的美国公司，规定这些公司的股息和红利不得继续免缴美国所得税。
Its recent rise in income tax and measures against non-domiciled folk has alienated much of the foreign business community in the UK.
英国最近提高所得税，以及一系列针对非定居人士的措施，已经疏远了相当大一部分驻英外国商界人士。
In this paper, for the enterprise income tax and value added tax and business tax preferential policies to farmers cooperatives interrelated analysis, put forward a series of policy recommendations.
本文对于企业所得税如何与增值税和营业税涉及农民合作社的优惠政策相互衔接加以分析，提出一系列政策建议。
Chapter Three, Four and Five study on tax planning of business tax, corporate income tax and land value added tax for real estate development companies separately.
其中第三至五章分别对房地产开发企业营业税、企业所得税和土地增值税的税收筹划进行了分析。
The author holds that business earnings, taking protective measures for money capital as a basic point, should include holding income and net profit after tax.
作者认为，立足所有者或企业，并以货币资本保全为基点，企业的收益是包括持产收益的税后净利。
State administration of taxation promulgated the notice on certification business concerning tax about pre-income tax deduction of enterprises.
国家税务总局发布关于企业财产损失所得税前扣除中有关涉税鉴证业务问题的通知。
The resident representative offices shall declare and pay enterprise income taxes based on their actual income, and declare and pay business tax and value added tax on their taxable income.
代表机构应当就其归属所得依法申报缴纳企业所得税，就其应税收入依法申报缴纳营业税和增值税。
A tax on income from business and occupations was not a direct tax and could be subjected to taxation without the necessity of apportionment on the basis of population.
对经营和职业所得的征税不是直接税，不必以人口为基础分配。
Taxpayer: : my company have been fined because we failed to file the tax return. But we have not got any business income at all.
纳税人：我公司因未申报而被罚款。可我们并没有取得营业收入呀？
Refer to deferred income, deferred income tax liabilities, and etc... deferred income refers to income items received by a business to be recorded as income in the future periods.
指递延收入、递延所得税负债等。递延收入系指：凡业经收纳，而应属于以后各期享有之收入。
Income tax accounting is a very important part of business accounting activities. The selection of accounting approaches should meet the requirements of both the accounting criteria and tax law.
所得税会计是企业会计活动的重要组成部分，会计方法的选择应体现会计准则与税法的双重要求。
Foreign invested enterprises set up factories in China, also derive business income from China, and so this must involve Chinese tax law.
外资企业在中国大陆设厂，自有源于中国的收入，也就会涉及中国的税法。
Consultation Industry: As for information and technology service enterprises, since the opening day of their business, their income tax shall be exempted in the first and the second year.
咨询业信息业、技术服务业的企业，自开业之日起，第一年至第二年免征所得税；
Consultation Industry: As for information and technology service enterprises, since the opening day of their business, their income tax shall be exempted in the first and the second year.
咨询业信息业、技术服务业的企业，自开业之日起，第一年至第二年免征所得税；
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