comprehensive income tax是什么意思

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用法例句

In this paper,author expounds strongpoint and disadvantages of synthesize income tax system and classify income tax system model and classify synthesize income tax system,as well as their applicable conditions,besides author analyses abuse of China actual classify income tax model and necessity of reform that model,that is,put in practice the classify synthesize income tax sy.

通过对综合所得税、分类所得税、分类综合所得税三种税制模式优缺点及适用条件的阐述说明,分析我国分类所得税存在的弊端及改革之必然,即最早在2006年采用分类综合所得税制模式;此种模式是我国借鉴国内外实践之经验、从理论上比较三种模式之优劣、分析考虑我国之具体国情的理性选择。

A Comparison Study on Mainland China s Individual Income Tax Scheme Versus Taiwan s Combined Income Tax Scheme;

大陆个人所得税与台湾综合所得税的比较研究

International Comparison and Reference About Synthesis Tax System of Personal Income Tax;

个人所得税综合税制国际比较与评价

A Design Plan of A Cross-classify-integrate Individual Income Taxation

交叉型分类综合个人所得税税制设计

Studing the Relationship Between Income Tax and Civil Law;

应税所得视角:所得税法与民法之有机结合

Analysis of Financial Effects of Tax Merging in Business Income Tax;

企业所得税“两税合并”的财政效应分析

Harmonizing Accounting with Taxation after Unifying Income Tax System for both Domestic and Foreign Corporations;

试论所得税两税合一的会计与税法协调

.NULL.;

关于“纳税=合法”命题的思考──兼谈个人所得税应税所得的界定

Impacts of the Unification of Two Sets of Enterprise Income Tax Laws on Income Tax burden of Domestic Banks;

“两法合并”对内资银行所得税税负的影响

Changes and Impacts of China Income Tax Law after the Consolidation of the Two Separate Income Tax Regimes;

“两税合并”后我国所得税法的主要变化及影响

Staff members and workers of the joint venture company shall pay individual income tax according to the "Individual Income Tax Law of the People's Republic of China."

合营公司职工按照《中华人民共和国个人所得税法》缴纳个人所得税。

Some business use tax shelters in an effort to reduce or defer their income tax.

一些公司采取合法减免所得税的手段来减少或迟交所得税。

Application of prefrential income tax rate, and exemption of income tax.

适用优惠所得税税率，及所得税免除

When a company has losses rather than earnings, it does not have to pay income tax.

公司如有税前损失，则无需缴付所得税，在合乎税法规定的条件下。

The Idea of Our Country s Enterprise Income Tax Preferential System after "Two Taxes are Amalgamated";

“两税合并”后我国企业所得税税收优惠体系的构想

Discussion on the Significance of Enterprise Income Tax on the Tax Reform---Talk about from two tax-in-one;

浅谈企业所得税税制改革的意义——从“两税合一”说起

On Levying Personal Income Tax Combining Salaries Income and Labor Income

对工资薪金所得与劳务报酬所得合并征收个人所得税的探讨

The Inland Revenue is responsible for collecting income tax.

税务局负责徵收所得税.

reduce the standard rate of income tax

降低所得税的标准税率.