When an enterprise is under liquidation according to law, the liquidation period shall be a tax year.
企业依法清算时，应当以清算期间作为一个纳税年度。
F. Net sales of the year: the amount computed based upon the sale price of product or commodity in a tax year (net of sales return and sales discount and allowances).
本年销售收入净额：填写本纳税年度内，按照产品、商品的实际销售价格所算出的货币资金额（不包括销货退回、销货折让）。
Article 18 the losses suffered by an enterprise during a tax year may be carried forward and made up by the incomes during subsequent years, however, the carry-forward period may not exceed 5 years.
第十八条企业纳税年度发生的亏损，准予向以后年度结转，用以后年度的所得弥补，但结转年限最长不得超过五年。
Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect and you are both taxed on worldwide income.
通常你和你的配偶都不允许再到做为居民的其他外国报税，你们全球的收入都应在美国申报。
There have been larger one-year drops in other nations: sales in Germany fell 9 percent in 2007 liable to a tax increase.
其他国家一年来的（销售额）降幅更大：德国由于税收增加，2007年的销售额下降了9%。
The tax relief will sunset after a year.
税款减免将在一年后废止。
It will be a go-go business with pre-tax profits forecast to climb from $152 million last year to $200 million.
这项生意发展迅猛，税前盈利从去年的一亿五千两百万发展到今年预计的两亿。
There is a five-year sunset on the new tax.
新税种的有效施行期限为五年。
The revenue from this tax, which would probably be hundreds of billions of dollars per year, could be handed out to citizens as a dividend or used to fund green infrastructure projects.
这项税收每年可能达到数千亿美元，它们可以作为红利发放给公民，或者用于资助绿色基础设施项目。
If you drop that into a piggy bank and then once a year put $1,434 in a savings account at 1% interest rate after-tax, you will have your trip money.
如果你把钱放进储钱罐里，然后每年按税后1%的利率把1434美元存入储蓄账户，你就有了旅行的钱。
Such deductions, which are worth hundreds of billions of dollars a year, narrow the tax base and distort behaviour, and their benefits flow disproportionately to the most affluent taxpayers.
这些消减的税款达到每年数千亿美元之巨，从而消弱了税基，也扭曲了行为，而且减税的好处大多被最富裕的纳税者占去了。
The biggest, an effort to prune the country's dreadful thicket of indirect taxes into a , an all-India Goods and Services Tax, has been pushed back by a year, to April 2012.
最大的一项努力——旨在规范统一印度琳琅满目的重重可怕税收而制定的全印度商品及服务税，已被延期了一年，直到2012年四月才开始生效。
He warns that placing fresh burdens on the banks-last year they were hit with a windfall tax-will inhibit lending.
他警告说向银行施加新的负担将抑制贷款的发放，去年对它们征收的暴利税就已令其遭受重创。
If Copenhagen does not reach agreement on it we will do it next year, either via a subsidy, levy or tax.
如果在哥本哈根没有达成协议，我们明年就会自己来，不管是用补贴还是征税的方法。
In his first year he proposed a tax increase.
在他任职第一年中他提出了增税。
They include a five-year holiday on profits tax, and exemption from import and excise duties and from some licensing requirements.
在特区里，他们可以享受五年的收益免税期，以及免除进口税、消费税与一些执照申请条件。
He was not dogmatic.In his first year he proposed a tax increase.
他不固执己见。在他任职第一年中他提出了增税。
Their aim is to win a one-year tax amnesty on their foreign earnings, allowing them to repatriate that money at a tax rate of about 5%, instead of the 35% they face now.
此次游说的目的是为了给他们的海外收入争取为期一年的税收减免，使他们能够按5%左右的税率，将这笔钱转移回美国国内，而不是按当前35%的税率。
The one big misstep is a property-tax cap of about 2 percent a year that will severely hurt schools and services in poorer communities.
但是有一步是大错特错的，就是对财产税设置每年2%的上限，这会严重伤害到贫困社区的学校和服务。
Last year American companies were allowed a lower tax rate on profits repatriated from abroad.
去年美国公司来源于国外的利润被允许以一个较低的税率缴税。
Raiffeisenbank had a fantastic year in Russia before the crisis, with a pre-tax return on equity of 52%.
赖夫艾森银行在危机发生之前的俄罗斯有过难以置信的一年，带来了资产净值达52％的税前回报。
Beijing has long discussed introducing a property tax, to be paid every year by homeowners, as a way to discourage speculation.
北京方面探讨出台房产税已有很长时间，这种税将由业主每年缴付，作为一种遏制投机的方式。
The payroll tax cut will mean $1, 000 more this year for a typical family – 155 million workers will see larger paychecks because of that tax cut.
对普通家庭而言，今年的工资税收减免额多达1 000多美元——由于该减税法案的实施，将有155 000 000名工人从中受益，工资上涨。
You'll need this expensive expert once a year (like a lawyer) for an audit and tax preparation.
你每年需要这个昂贵的专业人士为你做审计和税务申报。
Some of Franklin Roosevelt's extra spending was offset by a tax increase enacted in Herbert Hoover's last year.
富兰克林罗斯佛的一些额外支出被上一年赫伯特·胡佛的增税计划所抵消。
When, ahead of upper-house elections last year, Mr Kan unexpectedly discussed a tax increase, voters punished the DPJ at the ballot box.
去年上议院选举前，菅直人先生突然提到提高消费税的问题，选民在投票时惩罚了DPJ。
The expiration of Mr Bush’s tax cuts at the end of next year imposes a deadline for dealing with the tax code.
布什的减税方案将于明年底到期，为解决税法问题强加了一个最后期限。
The expiration of Mr Bush’s tax cuts at the end of next year imposes a deadline for dealing with the tax code.
布什的减税方案将于明年底到期，为解决税法问题强加了一个最后期限。
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