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- An enterprise shall not discount any deferred income tax asset or deferred income tax liability. 第十九条企业不应当对递延所得税资产和递延所得税负债进行折现。
- deferred income tax assets 递延所得税资产
- Deferred income tax liabilities refer to the tax effects of temporary differences resulting from pretax financial income in excess of taxable income. 递延所得税负债系指:当暂时性差异系因税前财务所得大于课税所得而发生,其所得税之影响,为递延所得税负债。
- Deferred Income Tax A liability that results from income already earned and recognized for accounting purposes, but not for tax purposes, that is recorded on the balance sheet. 递延所得税一项在会计上已经入账但在税务上仍未入帐的收入引起的负债,这项负债记入资产负债表。
- Deferred income tax liability method 递延所得税负债法
- Determining deferred income tax liability 确定递延所得税负债
- An investment in certain business, activities, etc. That legally entitles the investor to avoid, reduce, or defer income taxes. 在某些行业、活动等方面的投资,投资者合法地享受减、免或缓交所得税。
- He assist me with my income tax return. 他帮助我填写所得税申报单。
- He neglected to return his income tax form. 他忽略了所得税表格的申报。
- He is griping about his income tax again. 他又在唠叨所得税了。
- The senate was censured for income tax evasion. 这名参议员因逃避缴纳所得税而受到指责。
- Deferred tax assets are not recognized unless the related benefits are expected to crystallize in the foreseeable future. 除非预期在可预见之未来出现有关利益,否则递延税项之资产不列于账内。
- Nowadays income tax is normally deducted from a person's wages. 现在,所得税通常是在发工资前就已经扣除了。
- Deferred tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised. 倘若日后可望有应课税溢利,使暂时差异可予抵扣,则确认递延税项资产。
- The Inland Revenue is responsible for collecting income tax. 税务局负责征收所得税。
- Deferred tax asset and liability accounts must be recalculated to reflect changes to the expected tax rates at the time temporary differences will reverse. 在进行递延所得税会计处理时,考虑到时间性差异转回时税率变化的影响,在预期未来所得税税率会发生变化时需要重新估算递延所得税资产和债务。
- Have you any qualms about cheating on your income tax? 你在所得税上做了手脚,良心上没有感到不安吗?
- deferred income tax 递延所得税
- deferred income tax liabilities 递延应纳所得税额
- The specific issue is whether the FIE should treat its future tax rate as 25% (the statutory rate) or 15% (the N&HTES rate) for purposes of calculating its deferred tax assets and liabilities? 问题是该外商投资企业在进行递延所得税处理时是应该将其未来适用税率确定为25%25 (法定税率) 或15%25 (如果被认定为高新技术企业应适用的税率)?