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On November 17, 2008, China's Ministry of Finance and the State Administration of Taxation released the Circular on Issues Concerning the Deed Tax on Land and Building Ownership Transfer between Natural Persons and Their Individual Wholly-funded Enterprises or Single-Member Limited Liability Companies, stipulating that uncompensated transfer of land and building ownership between a natural person and their individual wholly-funded enterprise or single-member limited liability company falls under the classification of uncompensated transfer of land and building ownership within a single investor entity, and shall be exempt from the deed tax.

财政部、国家税务总局2008年11月17日发布的《关于自然人与其个人独资企业或一人有限责任公司之间土地房屋权属划转有关契税问题的通知》规定,自然人与其个人独资企业、一人有限责任公司之间土地、房屋权属的无偿划转属于同一投资主体内部土地、房屋权属的无偿划转,可不征收契税。

Approved by the competent tax authorities to engage in new consulting industry (including scientific research, accounting, auditing, tax advice, and so on), information, technical service businesses or operating units, since the opening date, the first year The second year to be exempt from corporate income tax; on the new independent accounting engaged in the transportation, communications sector enterprises or business units, since the opening date, the first year of exemption from corporate income tax, levied by half the second year of business Income tax; on the new independent accounting engaged in the utilities, commercial and self-opening date, to reduce or exempt from corporate income tax for 1 year; founder of the community's public service entities, to enjoy their own businesses of all charges Relief, tax breaks, loan guarantees and a series of preferential policies such as discount.

经主管税务机关批准,对新办的从事咨询业(包括科研、会计、审计、税务等咨询)、信息业、技术服务的企业或经营单位的,自开业之日起,第一年至第二年免征企业所得税;对新办的独立核算的从事交通运输业、通讯业的企业或经营单位,自开业之日起,第一年免征企业所得税,第二年减半征收企业所得税;对新办的独立核算的从事公用事业、商业等自开业之日起,可减征或免征企业所得税1年;对在社区创办公益性的服务实体,享受自主创业的所有收费减免、税收减免、贷款担保及贴息等一系列优惠政策。

A: Partially yes. Natural resources are rich in varieties. China, however, presently only levies the Resource Tax on those businesses engaged in the exploitationof taxable mineral products and the production of salt. Tax is computed on the basis of the quantities of taxable resources sold or self-consumed.

不全对。自然界中的资源极为丰富,目前中国开征的资源税是对在我国境内开采应税矿产品及生产盐的单位和个人,就其应税资源销售数量或自用数量为课税对象而征收的一种税。

8 For inactive Account, you reserve the right to charge a maintenance fee as may be prescribed by you

对不活跃的账户,贵公司保留征收维持费的权利,该费用由贵公司不时厘定。

Chapter 4 is concerned with the shortcomings of the principles, range, standard, measures, procedure and relief as well as the proposals of the corresponding strategies for improvement.

第五部分分别指出我国土地征收补偿的原则、范围、标准、方式、程序及救济的不足之处并提出相应的完善对策。

Currently, Shanghai individuals selling their own housing needs of the transaction charges 0.08%; Generally individuals purchase housing estate is only 0.75% and 0.08% to the actual transaction fees; Private rental housing by 5% rate of tax collection sites, leased or re-leased revenue halved.

目前上海个人出售自有住房仅需交纳0.08%的交易手续费;个人购买普遍住房的也只需实际承担0.75%契税和0.08%的交易手续费;私有房屋租赁按5%的综合征收征收税款,转租或再转租税收减半。

If they live on non-speculative investment buyers corresponding tax levied on owner-occupied home buyers is the corresponding tax.

如对非自己居住的投资投机购房者征收相应税收,对自住购房者则相应减免税。

China is likely to introduce fuel oil tax this year.

中国有可能从今年开始征收燃油税。

In order to safeguard the state's taxation rights and interests, and in accordance with the related stipulations of the Law of the People's Republic of China on Individual Income Tax and the Regulations for Its Implementation, the Circular on Some Questions Concerning the Levy of Individual Income Tax on Income Earned From Abroad is hereby given as follows

为维护国家税收权益,根据《中华人民共和国个人所得税法》及其实施条例的有关规定,现对境外所得征收个人所得税若干问题通知如下

Saturday delivery of Shipments is available at an additional charge for each UPS Express Envelope or each shipment of UPS Express paks and packages.

欲使用美国区周六递送服务,需征收附加费用。此费用由寄件人支付

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