year of assessment是什么意思

网络释义

用法例句

Article 53 Enterprise income taxes shall be calculated on the basis of a tax year, which is from January 1 to December 31 of the Gregorian calendar year.

第五十三条企业所得税按纳税年度计算。纳税年度自公历1月1日起至12月31日止。

Enterprises that undergo liquidation shall use the period of liquidation as the tax year.

企业清算时，应当以清算期间作为一个纳税年度。

Losses incurred in a tax year by any enterprise with foreign investment may be made up by the income of the following tax year.

外商投资企业发生年度亏损,可以用下一纳税年度的所得弥补;

The taxable income of a foreign enterprise shall be the net income in a tax year after deduction of costs, expenditures and losses in that year.

外国企业每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税的所得额。

The tax year for foreign enterprises starts from January 1 and ends on December 31 on the Gregorian Calendar.

外国企业所得税的纳税年度，指公历每年一月一日起，至十二月三十一日止。

When an enterprise is under liquidation according to law, the liquidation period shall be a tax year.

企业依法清算时，应当以清算期间作为一个纳税年度。

Article 8 "Tax year" mentioned in Article 4 of the Tax Law begins on January 1 and ends on December 31 under the Gregorian Calendar.

第八条税法第四条所说的纳税年度，自公历一月一日起至十二月三十一日止。

Should the income of the following tax year be insufficient to make up for the said losses, the balance may be made up by its income of the further subsequent year, and so on, over a period not exceeding five years.

下一纳税年度的所得不足弥补的，可以逐年延续弥补，但最长不得超过五年。

Fresh taxes were laid on the nation each year.

国民年年要缴纳新税。

Taxpayer if I will have resided in china for a full year, what will happen?

纳税人：如果满一年呐？

A house rated at500per annum

按财产核定每年应纳税

Within seven months of the end of the financial year, payment of the tax must accompany the return.

在财政年度的后七个月内，纳税应与提交报告同时进行。

The Research of Integrating the Tax Service to the Revenue Administrator System;

将纳税服务融入税收管理员制度研究

On Safe Guarding the Right of Taxpayer to Promote Tax Compliance in China;

纳税人权利与我国税收遵从度的提升

Current Tax Demand Note Latest 2 years' (current & last year) Tax Demand Note

本年缴纳税款通知书最近二年(本年及上年)的缴纳税款通知书

Section 28 (2) provides that any excess of the value of trading stock at the beginning and end of the year shall be included in the assessable income of the taxpayer.

第二款规定凡是年初和年末超过商业原料的价值应计算在本年度的可纳税所得中。

The system to identify added value tax payers in view of law

从法理角度看增值税一般纳税人认定制度

Private ownership of land was recognized subject to fixed annual charges due to the King.

在每年向国王贡纳固定的年度赋税义务的情况下，土地私有权受到确认。