The following expenses may not be deducted from the taxable income(1) income from equity investment paid to investors such as dividend and bonus;(2) payment of enterprise income tax;(3) late payment fines;(4)penalties; fines and losses from confiscated property;(5)expenses from donations other than those aforementioned;(6)sponsorship fees;(7) expenses for non-verified provisions; and(8) other expenses irrelevant to the income obtained.

在計(jì)算應(yīng)納稅所得額時(shí)少妇xx精品，下列支出不得扣除：(1)向投資者支付的股息、紅利等權(quán)益性投資收益款項(xiàng)2021国产精品区在线观看；(2)企業(yè)所得稅稅款；(3)稅收滯納金日骚逼视频；(4)罰金伊人久久大香线蕉综合网蜜芽、罰款和被沒收財(cái)物的損失；(5)上述規(guī)定以外的捐贈(zèng)支出黄色大片A片；(6)贊助支出黑人黄色网站免费在线视频；(7)未經(jīng)核定的準(zhǔn)備金支出；(8)與取得收入無關(guān)的其他支出色爽爽福利视频。

Sen. Obama would raise the top two tax rates to 36% from 33% for married couples with taxable income of more than $200,300, and to 39.6% from 35% for those couples with taxable income of more than $357,000, says Leonard Burman, director of the nonpartisan Tax Policy Center, a Washington think tank.

無黨派智囊機(jī)構(gòu)稅收政策中心負(fù)責(zé)人波曼說黄com，奧巴馬將把夫妻應(yīng)稅收入超過200，300美元的稅率從33%提高到36%日本视频在线观看免费，超過357免费看黄片毛片，000美元的稅率從35%提高到39.6%。

If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.

如果未來期間很可能無法獲得足夠的應(yīng)納稅所得額用以抵扣遞延所得稅資產(chǎn)的利益可以免费看黄色在线网站，應(yīng)當(dāng)減記遞延所得稅資產(chǎn)的賬面價(jià)值欧美淫秽网址。

Article 15 In respect of income obtained by enterprises in foreign currency, upon payment of income tax in quarterly instalments in accordance with the provisions of Article 15 of the Tax Law, taxable income shall be computed by converting the income into Renminbi according to the exchange rate quotation on the last day of the quarter.

第十五條企業(yè)所得為外國(guó)貨幣的，在依照稅法第十五條規(guī)定分季預(yù)繳所得稅時(shí)亚洲人Jizz日本jiz人，應(yīng)當(dāng)按照季度最后一日的外匯牌價(jià)折合成人民幣計(jì)算應(yīng)納稅所得額

In respect of income obtained by enterprises in foreign currency, when, in accordance with the provisions of Article 15 of the Tax Law, the payment of income tax in quarterly installments is made, the taxable income shall be computed by converting the income into Renminbi at the exchange rate quotation of the State Administration of Exchange Control on the last day of the quarter.

企業(yè)所得為外國(guó)貨幣的一级黄色毛片视频免费，在依照稅法第十五條規(guī)定分季繳納所得稅時(shí)，應(yīng)當(dāng)按照季度最后一日的外匯牌價(jià)折合成人民幣計(jì)算應(yīng)納稅所得額图片区视频区国产区综合。

6 In respect of income obtained by enterprises in foreign currencies, when, in accordance with the provisions of Article 15 of the Tax Law, the payment of income tax in quarterly installments is made, the taxable income shall be computed by converting the income into Renminbi at the exchange rate quotation of the State Administration of Exchange Control on the last day of the quarter.

企業(yè)所得為外國(guó)貨幣的1024手机视频，在依照稅法第十五條規(guī)定分季繳納所得稅時(shí)肏屄视大全，應(yīng)當(dāng)按照季度最后一日的外匯牌價(jià)折合成人民幣計(jì)算應(yīng)納稅所得額。

At the time of final settlement following the end of the year, no recomputation and reconversion need be made in respect of income in a foreign currency for which tax has already been paid on a quarterly basis; only that portion of the foreign currency income of the entire year for which tax has not been paid shall, in respect of the computation of taxable income, be converted into Renminbi according to the exchange rate quotation on the last day of the tax year.

第十五條企業(yè)所得為外國(guó)貨幣的99re视频在线观看视频在线观看，在依照稅法第十五條規(guī)定分季預(yù)繳所得稅時(shí)哪里可以看免费的av，應(yīng)當(dāng)按照季度最后一日的外匯牌價(jià)折合成人民幣計(jì)算應(yīng)納稅所得額；年度終了后匯算清繳時(shí)很黄的吸乳A片免费视频，對(duì)已按季度預(yù)繳稅款的外國(guó)貨幣所得禁18在线观看免费，不再重新折合計(jì)算，只就全年未納稅的外國(guó)貨幣所得部分日日干日日，按照年度最后一日的外匯牌價(jià)看久久一级毛片护士，折合成人民幣計(jì)算應(yīng)納稅所得額。

For financing lease, it is calculated according to the balance of the taxable income substracting purchasing price of the leased assets, and all income is taxable for operating lease.

A： 在計(jì)算應(yīng)稅收入時(shí)要區(qū)分融資租賃和經(jīng)營(yíng)租賃性爱免费网，融資租賃的計(jì)稅收入要按總收入減去資產(chǎn)的購(gòu)置價(jià)后的余額計(jì)算欧美性交首页；經(jīng)營(yíng)租賃的全部租賃收入都要計(jì)稅。

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AAAA级黄片免费看，除了能夠提供準(zhǔn)確的成本精品露脸国产偷人在视频0、費(fèi)用憑證，正確計(jì)算應(yīng)納稅所得額的以外无码窝导航凹凸导航，應(yīng)按照《中華人民共和國(guó)外國(guó)企業(yè)所得稅法施行細(xì)則》第二十四條規(guī)定色综合免费视频在线观看，核定利潤(rùn)率，暫以業(yè)務(wù)收入額的15％為應(yīng)納稅的所得額www.ht5668.com，計(jì)算征收所得稅国内精品久久久久电影al换脸。

The range of taxable income that is taxable at a certain rate.

指可按一定稅率課稅的應(yīng)稅收入的范圍。