片语

International Income Tax Law国际所得税法

individual income tax law个人所得税法

Enterprises Income Tax Law企业所得税法

income tax law merges所得税法并轨

corporate income tax law企业所得税法

Personal Income Tax Law人所得税法

income e tax law所得税法

corporation income tax law公司所得税法

Enterprise Income Tax Law企业所得税法

英汉例句

• chapter two explains the rules on subsidy and countervailing measures in brief and points out the conflict between current enterprise income tax law and the regular.

  第二章简要地对补贴与反补贴规则进行了阐释，指出了现行企业所得税制与该规则的沖突之处；

• the definition of individual income tax payers in the current individual income tax law is vague and the scope of resident taxpayers is too narrow.

  现行个人所得税法对纳税人的界定不清晰，对居民纳税义务人的界定范围也过小。

• with the income gap widening up day by day, the personal income tax law with the context of allocation of regulatory functions can not play its regulatory role.

  在收入差距不断扩大的国际法毕业论文背景下，具有分配调节功能的个人所得税法却不能发挥应有的调节作用。

• there are less detailed studies of the new enterprise income tax law effecting on domestic and foreign enterprises due to very short time of the implementation.

  新企业所得税法实施时间较短，所以关于内外资企业受新企业所得税法影响的细致研究还较少。

• many factors affect accounting treatment to income tax. firstly, there is a difference between income tax law and accounting.

  所得税的会计处理受许多因素的影响：一是所得税法与会计产生差异的原因；

• all conclusions above suggest that tax preference brought by the new law is effective, and the new enterprise income tax law brings smooth transition of the firms' etr.

  以上结论表明新企业所得税法带来的税收优惠是有效率的，而且新税法的实施实现了上市公司实际税负的平稳过渡。

• the through reform of the enterprise income tax law is a key issue.

  中国企业所得税法的根本性改革是税法改革的重点。

• articles 4 and 5 of the individual income tax law specify tax exemptions and reduction for individual income tax , for details, you may refer to the law.

  个人所得税法第四条、第五条分别规定了免征和减征税款的个人所得，详细情况您可以参阅。

• so is personal income tax and personal income tax law system.

  个人所得税与个人所得税法律制度的关系也是如此。

• unreasonable factors of the tax system mode of individual income tax law of our country.

  其一，我国个人所得税法税制模式存在不合理因素。

• with the new enterprise income tax law of p. r. c issued currently, it is a key task to study the transfer pricing system and strengthen the ability of anti-avoidance for chinese tax authority.

  在我国新《中华人民共和国企业所得税法》颁布实施之际，研究转让定价税制，不断增强我国税务机关的反避税能力，以有效防范跨国公司利用转让定价进行避税，是当前我国税制建设中的一项重要课题。

• the official said that some of the subsidies had already been repealed and some were due for repeal under a new income tax law for enterprises.

  这位官员表示，一些补贴已经被取消，还有一些补贴在新的企业所得税法实施后也将废止。

• with the income gap widening up day by day, the personal income tax law with the context of allo cation of regulatory functions can not play its regulatory role.

  在收入差距不断扩大的背景下，具有分配调节功能的个人所得税法却不能发挥应有的调节作用。

• the authority should also formulate working objection of boosting individual income tax law reform, and accelerate the modification of tax administration law.

  国家应当制定推进个人所得税法改革的工作意见，应加快税收征管法修订步伐。

• article 114 these rules shall come into force on the effective date of the income tax law of the prc for enterprises with foreign investment and foreign enterprises.

  第一百一十四条本细则自《中华人民共和国外商投资企业和外国企业所得税法》施行之日起施行。

• thus, the government issues the corporate income tax law (draft) timely, with the intent to further regulate and guide the foreign investment and then improve the quality of fdi.

  为此，我国政府适时出台了新《企业所得税法（草案）》，进一步规范、引导外商投资，提高引资质量。

• we should further perfect personal income tax law system so that it can better follow the principle of equity of tax burden and better adjust personal income allocation.

  通过税法理论和税收实务角度的探讨，进一步完善我国个人所得税法律制度，以公平税负，充分发挥其调节个人收入分配的功能。