所得税费不是财务费用(Financial expenses)，应该计算本期应交的所得税，借方计入所得税科目，贷方计入应交税金(Tax payable)-所得税科目。财务费用(Financial expenses)主要是利息收入和支出，银行
基于3492个网页-相关网页
income tax payable [税收] 应付所得税 ; 应交所得税 ; 应缴所得税额
Tenure tax payable 应交土地使用税 ; 应交地皮利用税
Business tax payable 应交营业税
value added tax payable 应交增值税
Resources tax payable 应交资源税
Consumption tax payable 应交消费税
Tax payable - VAT 应交税金 ; 增值税
Tax payable - others 应交税金 ; 其他
·2,447,543篇论文数据，部分数据来源于NoteExpress
Taxpayers whose turnovers reach the minimum threshold shall compute the tax payable based on the total turnover.
纳税人营业额达到起征点的，应按营业额全额计算应纳税额。
All other charges, regardless of whether or not they are income of the taxpayer, shall be included in the sales amount in computing the tax payable.
其他价外费用，无论是否属于纳税人的收入，均应并入销售额计算征税。
According to the revised Regulations, the amount of consumption tax payable may be calculated ad valorem, at a flat rate or by a combination of the two.
修订后的条例规定消费税实行从价定率、从量定额，或者从价定率和从量定额复合计税的办法计算应纳税额。
应用推荐