duty n. 1.义务,本份;责任;职责,职务,职能。 2.忠节,孝顺;恭敬,尊敬,敬意;义,谊。 3.税,关税;【机械工程】功;能率;灌溉率;负荷,生产量;工作状态。 4.【军事】任务,勤务;兵役;【宗教】礼拜,(修行的)功课。 5.〔口语〕(原指小孩的)拉屎。 one's maternal duty 做母亲的本份。 postmen's duties 邮递员的职责。 filial duty 做女儿的义务。 That's no part of my duty. 那不是我管的事。 on radar duty for two years 当两年雷达兵。 duty call 礼节性拜访。 customs duties 关税。 export [import] duties 出口[进口]税。 After graduation, he began his duty. 他毕业后开始服兵役。 be in duty bound to (do sth.) 有义务(做某事)。 do duty as [for] 代…用,当…用 (bookcases that do duty as room dividers 当分隔房间墙壁的书柜)。 do [perform] one's duty 1. 尽义务,尽职;尽(友)谊。 2. 服兵役。 duty of water 一定区域内某种作物所需灌溉的水量。 fail in one's duty 失职。 off duty 在工作时间外,不值班,不值勤;下班 (go[come] off duty 下班)。 on duty 在工作时间内,值班,值勤;上班 (go on duty 上班)。 pay [send] one's duty to 对…表示敬意。 take sb.'s duty 替代某人的工作。
Therefore, reform and consummation increment duty system imperative 因此,改革和完善增值税制度势在必行。
increment duty reform, both must consider our country national condition, and must implement the realization international convention, but at the same time also must consider the feasibility 增值税的改革,既要考虑我国国情,又要贯彻落实国际惯例,但同时还要考虑可操作性。
Although reformed has obtained the remarkable result, but the present stage increment duty still was in the reform advancement the increment duty, reformed far has not arrived, also had many loopholes and the question in the movement 虽然改革取得了显著的成绩,但现阶段增值税仍属改革进程中的增值税,改革远未到位,在运行中还存在许多漏洞和问题。
Although reformed has obtained the remarkable result, but the present stage increment duty still was in the reform advancement the increment duty, reformed far has not arrived, also had many loopholes and the question in the movement 虽然改革取得了显著的成绩,但现阶段增值税仍属改革进程中的增值税,改革远未到位,在运行中还存在许多漏洞和问题。
This article in the acquisition of information and in the financial analysis foundation, affects the tax burden rate to some company factor to make the analysis, carries on the relevant analysis to its increment duty tax burden rate, and according to the above research analysis result, draws the conclusion to some company's tax burden rate change fluctuation; finally in the fiscal charge aspect, proposed the concrete implementation opinion and strengthens the increment duty tax payment management the countermeasure suggestion 本文在资料收集和财务分析的基础上,对sf公司影响税负率的因素做出分析,对其增值税税负率进行相关性分析。根据上述研究分析的结果,对sf公司的税负率变动起伏做出结论;并在会计核算和税收管理方面,提出了具体的实施意见及加强增值税纳税管理的对策建议。
This article in the acquisition of information and in the financial analysis foundation, affects the tax burden rate to some company factor to make the analysis, carries on the relevant analysis to its increment duty tax burden rate, and according to the above research analysis result, draws the conclusion to some company's tax burden rate change fluctuation; finally in the fiscal charge aspect, proposed the concrete implementation opinion and strengthens the increment duty tax payment management the countermeasure suggestion 本文在资料收集和财务分析的基础上,对sf公司影响税负率的因素做出分析,对其增值税税负率进行相关性分析。根据上述研究分析的结果,对sf公司的税负率变动起伏做出结论;并在会计核算和税收管理方面,提出了具体的实施意见及加强增值税纳税管理的对策建议。
To some company's increment duty tax burden analysis is through four partial analyses : first, through the company in 2003 and 2004 year finance report form to company's management survey, the financial condition carries on the analysis; carry on the analysis from the financial data statistics and the investment yield rate : according to surveys the time bread flour to put into production the proportion, calculates in the time the end product vermicelli output and the sales volume, thus calculates in the time the due payment increment duty tax amount; according to surveys the time the unit product electrical energy to consume, calculates in the time the end product vermicelli output and the sales volume, thus calculates in the time the due payment increment duty tax amount 企业的增值税税负率反映的是该企业整体经营收入与税收的关系。长期以来,由于我国现行的增值税对挂面加工企业实行17%的税率,而抵扣实行13%,因此导致高征低扣,这样既加大了该企业的生产成本,又制约了其生产经营。而目前的这种税负情况已成为该行业的普遍情况,因此本文的研究对其他挂面加工企业也具有指导和借鉴作用。
To some company's increment duty tax burden analysis is through four partial analyses : first, through the company in 2003 and 2004 year finance report form to company's management survey, the financial condition carries on the analysis; carry on the analysis from the financial data statistics and the investment yield rate : according to surveys the time bread flour to put into production the proportion, calculates in the time the end product vermicelli output and the sales volume, thus calculates in the time the due payment increment duty tax amount; according to surveys the time the unit product electrical energy to consume, calculates in the time the end product vermicelli output and the sales volume, thus calculates in the time the due payment increment duty tax amount 企业的增值税税负率反映的是该企业整体经营收入与税收的关系。长期以来,由于我国现行的增值税对挂面加工企业实行17%的税率,而抵扣实行13%,因此导致高征低扣,这样既加大了该企业的生产成本,又制约了其生产经营。而目前的这种税负情况已成为该行业的普遍情况,因此本文的研究对其他挂面加工企业也具有指导和借鉴作用。
To some company's increment duty tax burden analysis is through four partial analyses : first, through the company in 2003 and 2004 year finance report form to company's management survey, the financial condition carries on the analysis; carry on the analysis from the financial data statistics and the investment yield rate : according to surveys the time bread flour to put into production the proportion, calculates in the time the end product vermicelli output and the sales volume, thus calculates in the time the due payment increment duty tax amount; according to surveys the time the unit product electrical energy to consume, calculates in the time the end product vermicelli output and the sales volume, thus calculates in the time the due payment increment duty tax amount 企业的增值税税负率反映的是该企业整体经营收入与税收的关系。长期以来,由于我国现行的增值税对挂面加工企业实行17%的税率,而抵扣实行13%,因此导致高征低扣,这样既加大了该企业的生产成本,又制约了其生产经营。而目前的这种税负情况已成为该行业的普遍情况,因此本文的研究对其他挂面加工企业也具有指导和借鉴作用。