In cases where the enterprise income tax shall be levied, the tax shall be assessed on the taxable income calculated exactly from documents provided by the taxpayer as to costs and expenses, where no such documentation is available, the tax shall be assessed on the taxable income calculated on the basis of an appropriate rate of profit, provisionally determined at 15 per cent of the business proceeds in accordance with the provisions of Article 24 of the Detailed rules and Regulations for the Implementation of the Income Tax Law of the People's Republic of China Concerning Foreign Enterprises.

應(yīng)征收的企業(yè)所得稅免费欧美精品，除了能夠提供準(zhǔn)確的成本、費用憑證国产黄片天堂，正確計算應(yīng)納稅所得額的以外另类专区欧美，應(yīng)按照《中華人民共和國外國企業(yè)所得稅法施行細則》第二十四條規(guī)定，核定利潤率26uuu.com，暫以業(yè)務(wù)收入額的15％為應(yīng)納稅的所得額日韩高清无码久久，計算征收所得稅。

Pursuant to the principles and spirit of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred as "Enterprise Income Tax Law") and the Rules for the Implementation of Enterprise Income Tax Law of the People's Republic of China (hereinafter referred as "Implementation Rules"), we hereby notify you as follows of several issues related to the recognition of enterprise income tax revenues

根據(jù)《中華人民共和國企業(yè)所得稅法》及《中華人民共和國企業(yè)所得稅法實施條例》規(guī)定的原則和精神欧美熟妇A片在线观看软件，現(xiàn)對確認企業(yè)所得稅收入的若干問題通知如下

In this model, we discuss the effect of tax policy on economic growth on the condition of market competitive equilibrium. Two chief conclusions are drawn: firstly, when the government has carried out steady tax policies, for consumers there exists unique optimal capital stock path along which economy can grow sostenuto and steadily; when the tax path given by the government converge to some constant tax rate, there still exists one capital stock path which can make the whole economy grow gradually and converge evenly to the optimal state.

在該模型中日本人禽杂狂配视频，我們討論了在市場均衡條件下，稅收政策對經(jīng)濟增長的影響h高潮娇喘抽搐动漫视频，得到兩個主要結(jié)論：一国产3p视频、當(dāng)政府實行穩(wěn)定的稅收政策時，消費者存在著唯一的最優(yōu)資本存量路徑免费黄色福利视频，沿著此路徑經(jīng)濟能夠持續(xù)平穩(wěn)并且最優(yōu)地增長日韩欧美国产高清；當(dāng)政府給定的稅收路徑不穩(wěn)定但能收斂到某個常值稅收率時，此時也存在一條資本存量路徑，它能使整個經(jīng)濟漸近平穩(wěn)地增長播播影院私人影院性播影院，并且最終收斂到最優(yōu)狀態(tài)成人无码秒播在线观看视频免费下载。

Individual income tax returns should have developed tax agency, a strong sense of the taxpayers, efficient and convenient means of tax collection and management, design of the individual income tax system fair and equitable access to public goods, a sound legal system and so on.

實施個人所得稅自行納稅申報應(yīng)該具備一系列制度和環(huán)境條件，其中包括發(fā)達的稅務(wù)代理業(yè)黄色网址在线观看a、濃厚的納稅意識自拍偷拍日韩欧美、高效便捷的征管手段、個稅制度設(shè)計的會平性和公共品的公平享受少妇毛片免费视频、健全的法律制度等色aV一区二区在线观看。

This text makes the basic theories problem of the related society security as the studying point of departure, and clarifies the theories foundation of the society security tax, and through drawing lessons from the international social advanced experience, combined actual circumstance of our country, clarifies the necessity and possibility to lay the social security tax in the our country, and on the foundation of the first step design of the basic frame of the social security tax, further puts forward to need to be adopted of related integration in laying social security tax .

本文以相關(guān)社會保障基本理論問題為研究起點，闡明了社會保障稅的理論依據(jù)最新黄色在线网址，通過借鑒國際社會的先進經(jīng)驗并結(jié)合我國的實際情況人人橾人人橾，闡明在我國開征社會保障稅的必要性與可能性，并在對社會保障稅稅制基本構(gòu)架進行初步設(shè)計的基礎(chǔ)上欧美性爱一级大黄片，進一步提出了需要采取的與開征社會保障稅相關(guān)的配套措施亚洲一级aⅤ电影一区二区。

Thirty-second article of the tax law as referred to in Article VII have been outside at the personal income tax allowance to pay, people are referring to tax liability from the proceeds made outside China, according to the source country or region from the law and should pay the actual tax already paid.

第三十二條稅法第七條所說的已在境外繳納的個人所得稅稅額，是指納稅義務(wù)人從中國境外取得的所得视频无码在线看，依照該所得來源國家或者地區(qū)的法律應(yīng)當(dāng)繳納并且實際已經(jīng)繳納的稅額日韩美女一级久久精品视频网站。

Temporary differences, is the book value of assets or liabilities of the difference between its tax base; not recognized as assets and liabilities of the project, according to tax laws can determine their tax base, the tax base and its book value of between The difference is also ...

暫時性差異，是指資產(chǎn)或負債的賬面價值與其計稅基礎(chǔ)之間的差額亚洲日韩欧美97超碰；未作為資產(chǎn)和負債確認的項目欧美性交免费网站，按照稅法規(guī)定可以確定其計稅基礎(chǔ)的，該計稅基礎(chǔ)與其賬面價值之間的差額也在线影院欧美。欧美在线性。。

Article 10 In case a taxpayer fails to pay tax within 15 days upon the receipt of the tax payment book, the Customs shall formulate and issue the Withholding Tax Notice of the Customs of the People's Republic of China to the taxpayer, sell off the detained goods or other properties by law and withhold tax with the proceeds.

第十條 納稅義務(wù)人自海關(guān)填發(fā)稅款繳款書之日起15內(nèi)未繳納稅款的一级毛片一级，海關(guān)應(yīng)當(dāng)向納稅義務(wù)人制發(fā)《中華人民共和國海關(guān)抵繳稅款通知書》www.syshzt.com，依法變賣被扣留的貨物或者其他財產(chǎn)，并以變賣所得抵繳稅款www.91sese婷。

Article 7 Where any taxpayer fails to pay tax within 15 days upon the receipt of the tax payment book, the Customs shall, after approved by the head of the Customs directly under the General Administration of Customs or the head of the authorized subordinate Customs, formulate and issue the Withholding Tax Notice of the Customs of the People's Republic of China to the financial institution to notify it to withhold the corresponding tax from the deposits suspended payment.

第七條 納稅義務(wù)人自海關(guān)填發(fā)稅款繳款書之日起15內(nèi)未繳納稅款的国内自拍都在线，經(jīng)直屬海關(guān)關(guān)長或者其授權(quán)的隸屬海關(guān)關(guān)長批準(zhǔn)，海關(guān)應(yīng)當(dāng)向金融機構(gòu)制發(fā)《中華人民共和國海關(guān)扣繳稅款通知書》最新91地址偷自在线永久入口，通知其從暫停支付的款項中扣繳相應(yīng)稅款屄乱伦肏屄。

Tax planning is different from tax avoidance, tax cheat and dodging tax.

它是實現(xiàn)企業(yè)整體利益最大化的一種有效方法與手段。