” 二、递延所得税负债和资产的计量 (一)确定适用税率(applicable tax rate):美国财务会计准则认为,适用税率是指预期的在递延所得税负债或资产预期清偿或实现的期间,基于已执行税法适用于应税利润的所得税...
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... TRQs Tariff-rate Quotas 关税税率配额 applicable tariff rate 适用税率 GSP tariff rate 普惠制税率 ...
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... Taxable e Income 应纳税所得额 Applicable e tax rate 适用税率 Income e tax payable 应缴所得税额 ...
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未分别核算营业额的,从高适用税率。
If the turnover has not been accounted for separately, the higher tax rate shall apply.
未分别核算销售额的,从高适用税率。
Where separate accounting has not been performed, the highest VAT rate shall apply.
未分别核算营业额的,从高适用税率。
If the turnover has not been accounted for separately, the higher tax rates shall apply.
Dividend income or capital gains income in the stock market is taxed differently.
股息收入或者资本利得收入,适用的税率是完全不同的
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