此外，在不同国家工作的咨询人员应付的个人税率是不一样的，有些国家通常会要求缴纳所得税。
Also, personal tax rates vary for consultants when they work in countries other than the ones where they usually pay income taxes.
应付未付之营利事业所得税。
Income tax payable of the business which has not yet been paid.
我们很容易看清所得税对企业经营的影响，因此企业所关心的一个主要问题就是如何进行税务规划，将应付税款降低到最小数额。
It is easy to appreciate the impact of income taxes on business. Careful planning designed to decrease the tax liability to the lowest level is thus a major concern of business.
企业应将应付税款法、纳税影响法密切结合起来，实行“合三为一”的所得税会计综合处理方法，全面地反映所得税对企业财务的影响。
Enterprise should combine with tax payable method, deferred method and debt method to treat, then can reflect influence between income tax upon enterprise finance.
企业应将应付税款法、纳税影响法密切结合起来，实行“合三为一”的所得税会计综合处理方法，全面地反映所得税对企业财务的影响。
Enterprise should combine with tax payable method, deferred method and debt method to treat, then can reflect influence between income tax upon enterprise finance.
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