source income造句
例句与造句
- no tax is paid on foreign-sourced income of any kind
不对来自海外的收入徵税。 - what is china source income
什么是来源于中国的所得？ - their prc-source income is taxable whether or not they are paid by the representative offices
常驻代表机构的经费支出额一般包括： - previously these types of taxpayer are only subject to tax on prc-source income
在之前，该类外国公司只需要就来源于境内收入交纳所得税。 - non-resident taxpayers that earn prc-source income will be taxed at 20 %, subject to the reduction under prc tax treaties in force
非居民纳税人就来源于境内所得按20%纳税，如果双边税收协定有减免规定的，按生效的双边税收协定执行。 - It's difficult to find source income in a sentence. 用source income造句挺难的
- the fourth chapter discusses limitations on ftc in u . s . internal law . the author considers that the basket-limitation system is the core of the current u . s . ftc limitation system and the main function of the basket-limitation system is to prevent taxpayers to cross-credit foreign taxes and to maintain u . s . tax jurisdiction over foreign source income as greatly as possible while maintaining u . s . taxation of u . s . source income
该章认为，美国现行抵免限额制度的核心内容为分篮限额制度，而分篮限额的主要功能在美国联邦所得税法外国税收抵免制度研究于，防止纳税人综合境外的高税率所得和低税率所得进行所谓的“交叉抵免”，在维护美国对境内来源所得征税权的同时，最大程度地维护其对境外来源所得的征税权。 - the fourth chapter discusses limitations on ftc in u . s . internal law . the author considers that the basket-limitation system is the core of the current u . s . ftc limitation system and the main function of the basket-limitation system is to prevent taxpayers to cross-credit foreign taxes and to maintain u . s . tax jurisdiction over foreign source income as greatly as possible while maintaining u . s . taxation of u . s . source income
该章认为，美国现行抵免限额制度的核心内容为分篮限额制度，而分篮限额的主要功能在美国联邦所得税法外国税收抵免制度研究于，防止纳税人综合境外的高税率所得和低税率所得进行所谓的“交叉抵免”，在维护美国对境内来源所得征税权的同时，最大程度地维护其对境外来源所得的征税权。 - in the absence of complete and accurate information relating to the ro s prc-source income, the prc tax authority normally adopts the cost plus method to ascertain the taxable income for practical reasons . the major category of tax includes business tax and income tax . business tax is imposed at a rate of 5 percent on the total gross amount of monthly overheads incurred by the representative office ( ro ) . the business tax is filed at monthly intervals
此外，常驻代表机构接受中国境内企业(包括国有企业、集体企业、个体经济和设立在中国境内的中外合资经营企业、中外合作经营企业以及外资企业)的委托，在中国境外从事代理推销商品业务，其活动主要在中国境外进行的，所取得的收入，也可免予纳税。 - this dissertation consists of four chapters . chapter 1 gives a brief introduction to some related international tax policies, including the taxation jurisdiction, the principles of the taxation on foreign-source income from investment, the definition and implications of " double taxation ", and the tax treaties developed for the purpose of relieving international double taxation . the author then renders his own view of points on the economic and legal climate of the cfc legislation, the characteristics of cfc legislation, and the justifications on the accountancy, taxation and law of the cfc legislation
本文共分四章：第一章简要介绍了与本论文有密切关系的国际税收法律政策，包括税收管辖权、对外投资所得征税的原则、国际重复征税的定义以及为了消除重复征税而发展起来的国际税收协定，同时对cfc立法的法律与经济环境、cfc立法的特点，以及它在会计、税收及法律上的原理提出了一些笔者自己的看法。 - the eit law provides that non-resident ( foreign ) enterprises that have not set up permanent establishments in china, and that non-resident enterprises deriving prc-source income that is not connected with the pe that have already been set up in china, shall pay income tax at 20 %
企业所得税法第四条规定，未在中国境内设立机构、场所的非居民企业取得的来源于中国境内的所得，以及非居民企业取得的来源于中国境内但与其在中国境内所设机构、场所没有实际联系的所得，适用税率为20。