By summarizing and analyzing the fixed assets-concerned regulations in the new accounting standards and income tax law,this article found out that the similarities and differences as follows: On the one hand,the income tax law is in line with the accounting standards in terms of confirming the fixed assets,the measuring properties,and the measuring methods.
将新会计准则与所得税法中涉及固定资产处理的规定进行全面归纳,在此基础上进行对比分析后发现:一方面,由于税收必须依赖会计资料,税法在固定资产确认、计量属性、计量方法等方面表现出与会计协同的一面;另一方面,由于税法与会计服务的目的不同,税法在初始计量、后续计量等具体操作方面又与会计有很多差异。
There are some differences between the method of fixed assets disposal determined by new accounting standard and new income tax law,which is in accordance with enterprise accounting standard published in 2006 and corporation income tax law and implementing regulations issued in 2007.
2006年颁布的企业会计准则及2007年出台的企业所得税法及其实施条例对固定资产处理的存在很多差异,固定资产的初始计量、固定资产折旧、固定资产后续支出、固定资产减值及固定资产处置等方面的处理均存在税会差异,企业年终需要进行纳税调整,并按照所得税会计准则规定的资产负债表债务法,确定暂时性差异及其性质,并确认递延所得税资产和递延所得税负债。
The classification rules of incomes in the traditional income tax law have faced great challenges from E-Commerce and the world is now endeavoring to look for some ways to deal with the situation.
传统所得税法的所得分类规则已经受到电子商务巨大的冲击,国际社会正努力寻找解决途径。
It also deals with National Insurance, and credit control.
财务会计还处理国民保险、预扣所得税、增值税以及信贷管制业务。
Federal income tax withholding
联邦所得税的预提扣缴
income tax paid periodically on income that is not subject to withholding taxes; based on the taxpayer's predicted tax liability.
定期扣出的但不属于预扣税的个人所得税;基于纳税人预测的税务责任。
To deduct(withholding tax)from an employee's salary.
扣留从雇员收入中扣除(代扣的所得税)
An amount of money to cover the tax will be withheld from the students pay as an assistant.
学生担任助教所得的钱中将预扣一部分付税。
spouse allowance
所得税配偶扣除优惠
low-income allowance
低收入者所得税扣免
net income after income taxes
扣除所得税后净收益;扣缴所得税后的净收益
Pretax Deduction in Individual Income Tax and Tax Equity;
个人所得税税前扣除与税收公平原则
Employment and income taxes are withheld by the employer from pay.
就业税和所得税由雇主从工资中扣除.
A Probe into Personal Income Tax Reform from the Course of Deduction of Tax in Universities;
从高校扣税历程探讨个人所得税改革
Payable tax amount = taxable income amount x applicable tax rates-rapid calculation of deducted amount
应纳税额=应纳税所得额×适用税率-速算扣除数
(of salary or wages) remaining after all deductions including taxes.
(用于薪水或工资)所有扣除后包括扣税后实得的。
If the United States has a tax treaty with the student's home country, the withholding tax of 30 percent on investment income may be reduced.
如果美国和学生本国订有税务条约,则百分之三十的投资所得预扣税可以减少。
All the states that impose a tax on wages and salaries have a withholding system that is similar to the one used in the federal income tax system. State tax rates are generally much lower than the federal rates.
征收工资及薪水税的各州都实行与联邦所得税制相似的预扣税制,州税税率一般都远比联邦税低。
He will write off the charitable contributions from his income taxes.
他从所得税中扣除了慈善募捐的金额。
Deduction of tax paid for the income earned in A country
在A国所得缴纳税款的抵扣
15% has been charged on the payment for your book written as income tax
你稿费的15%已作为所得税被扣除了。
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