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revenue tax

专业释义

<科技> 财政收入税;财政税收;岁入税;财政税;关税收入;收入关税;印花税收入
<经贸> 营业收入税

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中英双语-财政部、中国人民银行、国家税务总局关于营业税改征增值税试点有关预算管理问题的通知(可下载）

旗渡双语法规: Notice of the Ministry of Finance, the People's Bank of China and the State Administration of Taxation on Issues Related to Budget Administration in the Pilot Program of Replacing Business Tax with Va...

合作协议常见条款之收益分配条款

Mia2020@旗渡: 收益分配条款是合作协议（尤其是涉及知识产权相关作品或产品的合作协议，如影视作品独家授权合作协议或艺术家合作协议）中的常见条款，对一方应向另一方支付的合作费用进行了详细规定。合作费用可按保底收入+分成收入计算，也可直接按一定的比例计算。以下为相关协议中的双语示例，供参考：示例一：第三条合作费用及支付Article 3 Cooperation Fees and Payment...

Deferred Tax Asset: Calculation, Uses, and Examples 递延所得税资产：计算、用途和示例

Ruby Q @ 旗渡: What Is a Deferred Tax Asset?什么是递延所得税资产？A deferred tax asset is an item on a company's balance sheet that reduces its taxable income in the future.递延所得税资产是公司资产负债表上的一个项目，它会减少公司未来的应税收入。Such a line item ...

财报术语Deferred Tax Asset

RO: Deferred Tax Asset 递延所得税资产 By Julia Kagan Reviewed By Lea D. Uradu Updated May 26, 2020 编写人：Julia Kagan 审核人：Lea D. Uradu 于2020年5月26日更新 What Is a Deferred Tax Asset? 什么是递...

财报术语之Cash Basis Accounting

RO: By WILL KENTONReviewed by EBONY HOWARD编写人：WILL KENTON审核人：EBONY HOWARD What Does Cash Basis Mean?什么是收付实现制？ Cash basis refers to a major accounting method that recognizes revenues an...

Ability-to-Pay Taxation: Definition and Examples 纳税能力：定义和示例

Ruby Q @ 旗渡: What Is Ability-To-Pay Taxation?什么是纳税能力？The ability-to-pay philosophy of taxation maintains that taxes should be levied according to a taxpayer's ability to pay. The idea is that people, businesses, a...

财报术语之递延所得税负债

RO: By JULIA KAGANReviewed By LEA D. URADU 编写人：JULIA KAGAN审核人：LEA D. URADU What Is Deferred Tax Liability?什么是递延所得税负债？Deferred tax liability is a tax that is assessed or is due for the ...

危害税收征管罪相关英译罪名

RO: 危害税收征管罪（crimes of jeopardizing administration of revenue collection）是违反国家税收法规，侵害国家税收管理制度，妨害国家税收管理活动，情节严重，应受刑法处罚的一些列犯罪行为的统称。《刑法》列举了若干危害税收征管罪，相关犯罪的英文名称（仅供参考）见下文：逃税罪-Crime of tax evasion定义：纳税人采取欺骗、...

Day 98 tax在法律英语中的含义及用法

Word: tax ①n. 税；税款 ②v. 对...征税；课税 tax在法律英语中既可以作名词，表示“税；税款”；也可以作动词，译为“对...征税；课税”。例 All taxes, customs duties and other charges payable （i) in connection wit...

财报常用词之reconciliation的翻译

Mia2020@旗渡: Reconciliation是翻译财报时经常会见到的一个词。其在会计中一般指对账，即在会计核算中，为核实财务数据的正确性与一致性，将两组财务数据进行比对。但在财报中，reconciliation则主要根据具体情况，译为调整或调节。1.调整Reconciliation of accounting profit to income tax expenses会计利润与所得税费用调整过程Item项目&nb...

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中英双语-财政部关于深化地方非税收入收缴管理改革的指导意见（可下载）

旗渡双语法规: Guiding Opinions of the Ministry of Finance on Deepening the Reform of Local Non-Tax Revenue Collection and Management财政部关于深化地方非税收入收缴管理改革的指导意见 Promulgating Institution: Ministry of Finance Documen...

中英双语-财政部驻北京市财政监察专员办事处中央非税收入就地监缴管理操作办法(可下载）

旗渡双语法规: Operational Measures of Beijing Financial Supervision Commissioner's Office of the Ministry of Finance People's Republic of China for Supervising the Payment of and Administrating the Central Non-tax ...

中英双语-国家税务总局、财政部关于严禁违规开立税款过渡账户的紧急通知(可下载）

旗渡双语法规: Urgent Notice of the State Administration of Taxation and the Ministry of Finance on Prohibiting the Opening of Tax Transitory Accounts in Violation of Applicable Provisions 国家税务总局、财政部关于严禁违规开立税款过渡账户的紧...

中英双语-财政部、国家税务总局、中国人民银行关于上海市开展营业税改征增值税试点有关预算管理问题的通知(可下载）

旗渡双语法规: Notice of the Ministry of Finance, the State Administration of Taxation and the People's Bank of China on Budget Management in the Pilot Project for Replacing Business Tax with Value-Added Tax in Shan...

中英双语-上海市财政局关于营业税改征增值税试点有关差额征税会计处理的通知（试行）(可下载）

旗渡双语法规: Notice of the Shanghai Municipal Finance Bureau on the Accounting Treatment for Balance Taxation in Relation to the Pilot Replacement of Business Tax with Value-added Tax (for Trial Implementation) 上海...

国家税务总局关于律师事务所从业人员有关个人所得税问题的公告（双语）

Andy Z @ 旗渡: 国家税务总局关于律师事务所从业人员有关个人所得税问题的公告 The Public Notice of the State Administration of Taxation on Issues Concerning Individual Income Tax Levied upon the Employees of Law Firms  【法规标题】国家税务总局关于律师事务所从业人员有关个人所...

国家税务总局关于律师事务所从业人员有关个人所得税问题的公告（双语）

Andy Z @ 旗渡: 国家税务总局关于律师事务所从业人员有关个人所得税问题的公告 The Public Notice of the State Administration of Taxation on Issues Concerning Individual Income Tax Levied upon the Employees of Law Firms  【法规标题】国家税务总局关于律师事务所从业人员有关个人所...

中英双语-财政部、国家税务总局关于营业税改征增值税试点地区适用增值税零税率应税服务免抵退税有关预算管理问题的通知(可下载）

旗渡双语法规: Notice of the Ministry of Finance and the State Administration of Taxation on Issues Relating to the Budget Administration of Tax Exemption, Credit and Rebate for VAT Zero-rated Services in Pilot Area...

中英双语-湖南省石油价格调节基金征收使用管理办法(可下载）

旗渡双语法规: Administrative Measures on the Collection and Use of Oil Price Regulation Funds in Hunan Province 湖南省石油价格调节基金征收使用管理办法 Promulgating Institution: Hunan Provincial Finance Bureau, Hunan Provincial...

中英双语-财政部驻北京财政监察专员办事处关于印发《北京专员办彩票公益金征收管理操作规程》的通知(可下载）

旗渡双语法规: Notice of the Ministry of Finance on Issuing the “Operating Procedures of the Beijing Commissioners's Office on Administration of Collecting Welfare Lotteries Fund” 财政部驻北京财政监察专员办事处关于印发《北京专...

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