由于所得税税法的不同和会计理论研究水平的不一致，中国与美国的所得税会计在许多方面存在差异。
Owing to the differences in income tax laws and in research level of accounting theory, differences exist in many aspects of income accounting between the United States and China.
西班牙税法十分优惠，非西班牙国籍的临时居民按24%征收所得税，再缴纳数额很小的社会保险费，相比之下，西班牙公民的最高税率能达到43%。
Under Spain's favourable tax laws, temporary non-Spanish residents are taxed at 24%, with minimal social security contributions, as compared to the top rate of 43% for Spanish nationals.
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.
未约定经营期的，可以在税法施行之日起五年内，按照其原适用的税率缴纳所得税。
Where there is no established period of operations, income tax may be paid using the original applicable tax rate for five years commencing on the date of the entry into force of the tax Law.
在北方，1861年《税法》是联邦第一次开征所得税(税率为3%)，但这项税收仅影响很小一部分高收入人群。
In the North, the Revenue Act of 1861 marked the first instance of a federal income tax (of three percent), but the tax affected only a very small high-income group.
对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损，视同暂时性差异确认相应的递延所得税资产。
The deductible losses, which can be utilised against the future taxable profit in accordance with tax law, are regarded as temporary differences and a deferred tax asset is recognised accordingly.
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.
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.
公司如有税前损失，则无需缴付所得税，在合乎税法规定的条件下。
When a company has losses rather than earnings, it does not have to pay income tax.
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.
清算终了，如果为清算净收益，应当依照税法规定缴纳所得税。
Income tax is payable on net liquidation profit, if any, in accordance with the tax laws.
所得税会计是研究如何处理按照会计准则计算的税前会计利润与按照税法计算的应税所得之间差异的会计理论和方法。
There is a difference between pre tax accounting profits derived from accounting principle and taxable profits derived from the tax law.
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.
税法很复杂，但是这是睿智的报税人可以最大限度减免所得税的合法手段。
The rules are complex but there are ways the savvy taxpayer can maximize the tax shelter.
系统是普遍存在的，所得税纳税主体也可以被看作一个系统，它具有所得税筹划的内部行为和与之相对应的所得税法制外部环境。
System is widespread, the taxpayers of income tax also can be seen as a system, which has the internal ACTS of income tax planning and corresponding external environment of income tax law.
商产品出口型企业出口产值达到70%，当年税率免征地方所得税免征所得利润汇出税法。
Export-oriented enterprises to export products output value reached 70 percent, was exempt from local tax exemption of income tax profits from the export tax law.
研究结果表明，新企业所得税法实施后，各行业和地区所得税整体税负均有不同程度下降。
The findings indicated that after new enterprise obtained tax law implementation, various professions and the local income tax overall tax burden have the varying degree to drop.
企业所得税法第二十七条规定，对上述所得，可以免征、减征企业所得税。
Article 27 of the EIT Law provides that the above-mentioned income can be entitled to tax exemption and reduction.
我们的税法是工作者缴纳30%的所得税，但是如果你的年收入超过3万英镑，所得税就是50%。
Our tax system here takes about 30% from everyone who works but if you earn over? 30,000 a year you pay 50% tax on everything you earn over this amount.
为了解决这些问题，2008年实行了新企业所得税法，统一了内外资企业所税。
In order to solve these problems, our government introduced a new enterprise Income Tax Law in 2008, all of enterprises have the same policies.
企业所得税法第二十七条规定，企业从事农、林、牧、渔业项目的所得可以免征、减征企业所得税。
Article 27 of the EIT Law provides that the income derived from projects of agriculture, forestry, animal husbandry and fishery industries are qualified for tax exemption or reduction.
我国税法规定，国家高新区内经认定的高新技术企业享受企业所得税减免的优待。
According to the national tax law, the approved High and New-tech Enterprises in the National High-tech Industrial Development Zone will enjoy the reduction or exemption of enterprise income tax.
根据《税法》股息须按30%缴纳预提所得税，但适用税收协定通常会降低该税率。
While dividends are subject to a 30% withholding tax under the Code, tax treaties generally reduce that rate, when they apply.
企业所得税法第二十七条规定，企业符合条件的技术转让所得可以免征、减征企业所得税。
Article 27 of the eit Law provides that enterprises that derived income from the transfer technology are either exempted from tax or receive tax reduction.
企业所得税法第二十七条规定，企业符合条件的技术转让所得可以免征、减征企业所得税。
Article 27 of the eit Law provides that enterprises that derived income from the transfer technology are either exempted from tax or receive tax reduction.
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