Causes income tax expense reported in financial statements to be in logical relationship to accounting income.
该项分配使得财务报表上所列示的所得税费用与会计所得之间具有逻辑上的关系。
Allocation of income tax expense among accounting periods because of temporary differences between accounting income and taxable income.
由于会计所得和纳税所得之间的临时性差异，而导致的所得税费用在会计期间之间的分配。
And a lower tax bill does not always compensate for the expense and monotony of Swiss life.
并且较低的税金并不能补偿在瑞士生活的开支以及其乏味无趣。
While this means you may have to pay some interest on the money you borrow, your interest expense will be tax deductible.
也许这对您来说意味着您需要支付一些借款的利息，但您的利息也就意味着减少税款。
Tax official: in this case, the taxation bureau will assess the taxable income, Since the expense has been considered in the assessment, the actor will not pay personal income tax.
税务局：在这种情况下，团体的应税s所得由税务局核定，而核定中已考虑到其开支的情况，因此演员不纳税。
Tax official: it is the one that can provide the whole materials about the contracts and fees, and at the same time, establish account books to make clear the receipt and expense.
税务局：如果能提供合同和佣金的全部资料并且建立账簿、收支清楚的，可以自行申报。
Tax official： it is the one that can provide the whole materials about the contracts and fees， and at the same time， establish account books to make clear the receipt and expense.
税务局：如果能提供合同和佣金的全部资料并且建立账簿、收支清楚的，可以自行申报。
Then it uses the information to generate three entry elements (one each for the expense, tax, and asset categories), each of which has detail, account, and amount children.
然后它使用此信息生成三个entry元素（分别对应于支出、税以及资产三个类别），其中每个元素具有detail、 account和amount子元素。
It's an expense for an employer to post US citizens to a European country which has a worldwide tax system.
把一个美国公民送到对全球收入都要征税的欧洲国家工作，对雇主来说就是一笔花销。
Consisting of prepaid payroll, prepaid rent, prepaid insurance, office supplies, prepaid income tax, and other prepaid expense that are expected to be consumed within one year or one operating cycle.
预付费用包括预付薪资、租金、保险费、用品盘存、所得税及其他预付费用等，能在一年或一营业周期内消耗者。
Tax-exempt bonds; an untaxed expense account.
免税的债券；免税的报销单。
Tax official: well, now that we can not acquire needed materials, we can derive the your taxable receipt from your expense.
税务局：通过办事处的费用水平来推算其应税收入。
More likely, experts say, sales have simply shifted to nearby tax havens that allow New Yorkers to stockpile cut-rate smokes at the expense of the state treasury.
专家们说，更有可能的情况是，销售只是转到了附近的使纽约人能够以纽约州的财政为代价而囤积打折烟草的税收天堂。
Due to the change of value-added tax, in order to set up a separate value-added tax accounting model, Expense Doctrine should be used instead of Agency Doctrine.
本文建议在增值税转型之际，应该明确增值税真正身份，以“费用说”替代“代理说”，建立财税分离的增值税会计模式，给增值税在损益表中应有地位。
Strictly speaking, in the United Kingdom, no depreciation is allowed an expense for tax purposes.
严格上讲，在英国，贬值没有提供费用为税目的。
The country also has a higher tax structure as compared to other countries which inflates the hotel expense a great deal.
该国与其他国家相比还有更高的税收结构，使得其形成大量膨胀的住宿费用。
Whether income tax is the bounds of expense or those of the income distribution directly influences the bounds of the nature of income tax.
所得税是费用还是收益分配的界定，直接影响所得税性质的界定。
But AS a practical matter, most corporations amortize this ASset to expense over a period of only 5 years, AS allowed under income tax regulations.
但是作为一个实务问题，大多数公司均按照所得税法的要求，仅用5年把这项资产摊入费用账户。
Some other balance sheet and income statement items are supposed to be a fixed proportion of sales, such as COCS, SG&A expense, cash, inventory, depreciation, interest, tax and so on.
其他一些资产负债表和利润表项目都应该是销售，如COCS，SG&A费用，现金，存货，折旧，利息，税收等方面的固定比例。
Some employers would rather save the $65.00 and not get the income tax deduction for the expense.
有些雇主会而节省$ 65.00 ，并没有得到所得税的费用扣除。
From the whole society, just revised expense deduct standard(1600 yuan)being too high and the design of the tax rate being not rational, are unfavorable to regulating resident's income difference;
从全社会来看，刚修订的1600元费用扣除标准过高，税率设计不合理，不利于调节居民收入差距；
The tax law and new accounting system have quite large difference and deviation in the application of prudent principle, which are primarily embodied in asset, liability, income and expense.
税法和新会计制度在谨慎性原则应用方面存在较大的差异和背离，主要体现在资产、负债、收入及费用方面。
At usual times, the entertainment fee includes commercial and individual expense, and the individual expense shall not be construed as business operational expense and is not tax deductible.
但商业招待和个人消费之间通常是难以划分的，国际上的处理办法一般是在二者之间人为规定一个划分比例。
Also, interest paid on bonds is a tax deductible business expense for the corporation.
另外，债券的利息属于公司的营业开支，可以减税。
It will cost about 420,000 yuan which includes the cost of raw material, sales, wages expense, cost of insurance and tax.
这个项目大概花费42万元，其中包括原材料和销售的开支、工资、保险和税收。
As for enterprise income tax, the methods are: Making the most of the identity of foreign capital to fit the higher expense deduction standard.
关于企业所得税的筹划方法有：充分运用外资身份提高费用扣除标准。
Neither is the depreciation expense the amount that is allowed for tax purposes.
折旧费的使用也不是用于税赋的。
Health club membership is a company expense. Most restaurant meals are partial expenses. And on and on - but do it legally with pre-tax dollars.
健身俱乐部会员费是企业支出，大部分的餐费更是企业的支出，而且它们都在税前被合法支付。
Unlike the treatment of interest on bonds, dividends paid to shareholders are not a tax deductible business expense for the corporation.
付给股东的红利不同于债券的利息，不能作为公司营业支出而减税。
Unlike the treatment of interest on bonds, dividends paid to shareholders are not a tax deductible business expense for the corporation.
付给股东的红利不同于债券的利息，不能作为公司营业支出而减税。
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