所得税

Dollars. The9 income tax expense reduction of the ring, mainly in the first quarter compared to the reduction of deferred income tax assets.

九城所得税支出的环比减少，主要与第一季度相比，递延所得税资产的减少。

Article 23 The deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non-current assets and non-current liabilities in the balance sheet.

第二十三条递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。

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.

如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。

Article 23 The deferred income assets and deferred income tax liabilities shall be respectively presented in the non-current assets and non-current liabilities in the balance sheet.

第二十三条递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。

Its are major wealth tax stand accords with Chinese national condition, if leave,reform to current wealth tax proof land value added tax, adjust and normative enterprise income tax and individual income tax, restore bequest and donative duty and bonds to issue etc have indirect effect.

其大部分财税主张符合中国国情，并对当前的财税改革如开征土地增值税、调整和规范企业所得税与个人所得税、恢复遗产与赠与税以及公债发行等具有间接影响。

At present, there exists double-track system according to different investors, in another words, two sets of enterprise income tax law system are separately applied in overseas-funded enterprises and internal-funded enterprises.

接着，作者结合工作实践，从四个方面对我国企业所得税法律制度的现状和存在问题进行了具体分析和深入研究，指出必须改革和完善我国企业所得税法律制度。

This is a sub-service line within the Tax department specialising in a wide range of employee/employer issues including immigration, individual income tax compliance for expatriates, stock plan advice and implementation, individual income tax consulting and tax equalisation policy consulting.

全球就业服务在税务部门中，提供多种服务，涵盖很宽的领域，包括雇员和雇主的移民、外国个人的个人所得税的申报，齐全的执行和建议、个人所得税的咨询和税收平衡政策咨询。

Equalization of corporate and personal income tax may be another step in the years to come.

在今后几年中，第二步将是企业所得税及个人所得税的均衡化。

As the federal government has a graduated income tax, the more you earn, the higher tax you have

因为联邦政府实行累进所得税，所以，你挣的越多，缴的所得税就越高。

As the federal government has a graduated income tax , the more you earn , the higher tax you have to pay.

因为联邦政府实行累进所得税，所以，你挣的越多，缴的所得税就越高。

I am sure after a few weeks of adaptation and familiarization I will have no difficulty in functioning on a daily basis in an English speaking society or in participating fully in graduate studies.

在大学的三年的学习生活不仅给予我自身的充实，更重要的是磨练和培养了我较强的自觉能力和严谨，踏实的作风以及不怕困难的精神，对未来充满了信心！

As the first volcanoes erupted, one of the gases that bellowed out was steam.

在第一批火山喷发时，喷出的气体之一就是水蒸汽。