所得税中的"税"是指所得税，包括企业所得税和个人所得税，预提是指扣留、预扣的意思。原则上业务费是不可以预提进费用帐的。一般只有租金、保险费、短期借款利息等采取预提。而且在年底时不得有余额。余额要冲减费用或并入利润征所得税。
...所得来源，预提，海外股。 [gap=765]Key Words: resident enterprises, Chinese-source income, source of income, withholding, overseas shares.
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菩提 in English, Dictionary... ... 一字不提 to not mention a single word (about sth) (idiom) 预提 to withhold (tax), withholding 预提 to withhold (tax), withholding ...
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预提费用 Drawing expense in advance ; Accrued expenses ; Provision for expenses ; withholding expenses
预提税 [税收] withholding tax ; withholding income tax
预提所得税 [税收] withholding income tax ; withholding tax ; provision for income tax
特殊预提税 particular withholding tax
预提费率 Booking Rates
预提用度 Drawing expense in advance ; accrued expenses
签帐及预提现金 Cash Advance
预提负债 Provisions
预提税金 imcome tax withheld
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