根据美国税法规则，许多小企业只需支付个人收入税率。
Many small businesses pay individual rates under the US tax code.
这位官员表示，一些补贴已经被取消，还有一些补贴在新的企业所得税法实施后也将废止。
The official said that some of the subsidies had already been repealed and some were due for repeal under a new income tax law for enterprises.
实施企业所得税新税法，降低企业税负。
The new Law on Corporate Income tax was implemented, reducing the tax load on enterprises.
第三、税法与国际通行企业会计准则“过度分离”，税法规定背离企业经营规律，增加了企业税收负担和奉行成本。
Thirdly, the "over-separation" between the national tax law and international business accounting rule result in enhancement of the burden of taxation and the executive cost.
最富有的个人和大型企业不应该利用大多数美国人无法利用的税法漏洞及条款。
The wealthiest individuals and the biggest corporations shouldn't be able to take advantage of loopholes and deductions that aren't available to most Americans.
究竟是什么使得MM定理失灵？税法？企业风险？还是其它？
What makes the MM theorem ineffective? Tax law? Enterprise hazard? Or any other?
因此，对追求价值最大化的现代企业来说，在税法许可下，利用税法赋予的税收优惠或选择机会，实现纳税最优化，是企业税收筹划的重心所在。
Hence, to modern enterprises pursuing the maximum value, the focus of enterprise tax planning is to achieve the best taxation by taking tax preference or choices prescribed in taxation laws.
考虑到许多小型企业利润水平比较低，我国的企业所得税法规定了两档照顾性税率。
In view of the low profit of small businesses, China's business income tax stipulates for two suits of care tax ratio.
新《企业所得税法》的实施对税收征管中的税源管理、税基管理、征管能力、反避税等方面提出了新的要求。
Implementing the new law on enterprise income tax makes request on tax source management, capacity for tax collection of tax collection.
以现行会计准则和企业所得税法为依据，论述了非货币性资产交换的会计处理和税务处理方法。
According to the current accounting standards and the law of enterprise income tax, this paper discusses accounting and tax treatment of non-monetary assets transactions.
企业所得税法规定，企业和其他取得收入的组织为企业所得税的纳税人。
The EIT Law provides that the taxpayers are the enterprises and other income earning organizations.
所得税会计是企业会计活动的重要组成部分，会计方法的选择应体现会计准则与税法的双重要求。
Income tax accounting is a very important part of business accounting activities. The selection of accounting approaches should meet the requirements of both the accounting criteria and tax law.
企业所得税法及其实施条例中规定的各项税收优惠，凡企业符合规定条件的，可以同时享受。
An enterprise may simultaneously enjoy all of the preferential tax treatments as provided in the EITL and the RIEITL if it meets the prescribed requirements.
中外企业所得税两税合一已是大势所趋，在两税合一过程中，如何使内资企业所得税向外资企业所得税逐渐靠拢，并使会计与税法相协调是值得研究的重要问题。
In the process of the unification, how to make income taxes of domestic corporations approach to that of foreign corporations and how to harmonize accounting with taxation are important problems.
本文利用数学方法研究了利润极大化和税收极大化模型，讨论了不同征税法对最优产量水平的影响，讨论了由企业获得极大税收的产量税确定方法。
This paper studys a model of maximum of profit and revenue, discusses the influence of different revenue on output optimization and the means to get the maximum of revenue.
外资企业在中国大陆设厂，自有源于中国的收入，也就会涉及中国的税法。
Foreign invested enterprises set up factories in China, also derive business income from China, and so this must involve Chinese tax law.
本文就固定资产计提减值准备同税法间的差异进行分析，旨在指导企业如何正确核算所得税。
This paper focuses on the analysis of the discrepancy between the computation of permanent assets devaluation reserve and tax law, aiming at guiding enterprises to compute income tax correctly.
从新税法入手，分析内、外资企业税制统一后，企业纳税调整及相应变化可能对净利润造成的影响。
Based on the new income tax law, the author gives an analysis of the tax restructuring and the corresponding changes which may impact on the net profit of the corporate.
新税法对小型企业，将是一连串的打击。
The new tax laws will clobber small businesses, ie harm them financially .
随着新企业所得税法的出台，企业税收筹划的策略也需要随之调整。
Along with new enterprise obtained tax law's releasing, the enterprise tax revenue preparation's strategy also needs along with it adjustment.
纳税筹划是在依法纳税的基础上，在税法允许的范围内，企业利用合法合规的手段，延缓或减轻企业税负的一种行为。
Ratepaying plan is an action which enterprises retard or reduce taxes by legal means on the basis of paying tax according to law and within the limits permitted by tax law.
自新《个人所得税法实施条例》执行以来，大大增加了企业管理、营销和技术骨干及外籍人士等中高收入者的税负！
Since the "law on personal income tax regulations" implementation, greatly increased the high income of enterprise management, marketing and technical backbone and foreign nationals in the tax burden!
自新《个人所得税法实施条例》执行以来，大大增加了企业管理、营销和技术骨干及外籍人士等中高收入者的税负！
Since the "law on personal income tax regulations" implementation, greatly increased the high income of enterprise management, marketing and technical backbone and foreign nationals in the tax burden!
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