consolidated tax的例句大全

Although, this paper has mentioned the large business tax management police ( such as transfer pricing, annexation and reorganization, consolidated tax payment), the theory analyzing and empirical research still need to deeply discuss, and to form the complete tax management system for large business.

本文对大企业的税收政策管理（如转让定价、重组兼并、汇总纳税等等）有所探讨，但没有深入地进行理论分析和实证研究，有待进一步探讨，从而形成更为完整的大企业税收管理体系。

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Enterprise with foreign investment have the right to deduct from the tax payable the foreign income tax already paid abroad in respect of income derived from sources outside China when filing consolidated income tax return.

外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款，在汇总纳税时有从应纳税额中扣除的权利。

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As a matter of fact, XXXX and the branches had been filing unitary ( consolidated) tax returns as a group at the local tax authority where XXXX locates.

事实上，刊号和分支机构已备案统一（合并）纳税申报作为一个群体在地方税务机关在为XXXX找到。

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The remaining imported goods shall all be exempt from consolidated industrial and commercial tax.

其余的进口货物,都免征工商统一税.

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No other products shall any longer be subject to consolidated industrial and commercial tax.

其他产品都不再征收工商统一税.

经济法规部分

Separate rules to be made for filing consolidated tax returns.

汇总纳税具体办法另行制定.

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AMT initiates the increasing negative impacts on American taxpayers especially the middle-class families with the defects that there is no inflation index on consolidated income tax return, and coupled the reason that the regulatory ease its expansion is sunset provision mostly.

由于AMT存在着没有将所得标准实行通货膨胀指数化的先天缺陷，再加上缓解其扩张的法规多为日落条款，AMT对美国纳税人尤其是中产阶级家庭的消极影响越来越大。

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Those means of transportation and durable consumer goods whose importation is restricted by the state shall be subject to consolidated industrial and commercial tax according to regulations.

属于国家限制进口的交通工具、耐用消费品、照章征收工商统一税；

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Article 1 Income tax is classified into consolidated income tax and profit-seeking enterprise income tax.

第1条(所得税种类)所得税分为综合所得税及营利事业所得税.

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Consolidated industrial and commercial tax shall be levied at half the tax rates stipulated in the tax law on various kinds of imported mineral oils, tobacco, alcoholic beverages and various other kinds of articles for daily use.

进口各种矿物油、烟、酒和其它各种生活用品，按照税法规定的税率减半征收工商统一税。

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