This paper combines industrial economics and tax subject.
本文将产业经济学和税收学融合。
Stingier capital allowances, however, will raise the amount of profit subject to the tax, so the overall effect on companies will be neutral.
但是吝啬的财政补助会提高必须征税的利润量，那么总体上这些政策对公司是没有什么效果的。
But Mr Brown's raid and a recent change in British tax policy on private pensions aimed at high earners indicate the complexities of the subject.
但布朗的巧取豪夺以及英国针对高收入人群私有养老金税收政策的近期调整体现了这一事务远没有那么简单。
Teams whose payrolls exceed a given threshold would be subject to a punitive tax and prevented from taking advantage of most exceptions to the cap, making it all but equivalent to a firm ceiling.
总薪资超过给定上限的球队将会受到惩罚性的税收，而且不能动用绝大部份的封顶免除，这使得该封顶基本上等同于一个硬性封顶。
Mr Brown will also gain from changes he is making to national insurance, aligning the income levels subject to it with those in the income-tax system.
布朗也会从他对国家保险的变化中受益，他使收入水平和收入税系统一起受限于国家保险。
The success of developed countries in stopping people smoking tobacco, which is similarly subject to tax and regulation, provides grounds for hope.
发达国家成功地阻止了人们吸烟(这也同样地归功于税收和管理)，给人们带来了希望的空间。
If they awarded options that were "In the money" -that means already exercisable at profit -then they would be subject to a tax liability immediately, so they don't want to do that.
如果这些奖励的股票期权是价内期权,这说明期权行权即可赢利,这些利润是要交税的,当然他们想避免交税
Further savings would come from slowing the rate at which benefits to upper-income earners grow and raising the maximum salary subject to the payroll tax.
进一步的节省来自于减缓高收入人群增加的收益，提高与所得税相适应的最高薪水。
Sales will also be subject to an 8% tax on the assessed value of the property, paid equally by buyer and seller.
根据房产的估价，销售税率可能会达到8%，由买卖双方平均承担。
In America, between 1% and 2% of estates have typically been subject to the tax over the past two decades and it has contributed only about 1% of federal revenues.
在美国，在过去两年间，交纳遗产税的不动产介于1%和2%之间，它对于财政收入的贡献也仅占1%。
Tax official: yes, I will try. Any individual who has resided in China for less than one year will be subject to tax only on his income sourced from China.
税务局：在中国境内居住不满一年的外国公民，只就境内收入纳税，境外收入不纳税。
Sales tax is a touchy subject for Amazon.
交易税对于亚马逊来说是相当敏感的话题。
There is quite different for tax authorities to practice subrogation and revocation in the nature, method and procedure from the original civil subject.
税务机关行使代位权、撤销权，在性质、方式、程序上与一般民事主体行使代位权、撤销权具有明显的区别。
We expect that undistributed earnings from such companies will produce full value (subject to tax when realized) for Berkshire and its shareholders.
我们预期这些公司的未分配利润将给伯克希尔及其股东产生全部价值(受到实现时税务的影响)。
Not only are the funds' gains treated as realised in cayman and hence not taxable but their distributions are not subject to withholding tax a great benefit for their investors.
不仅这些基金的利润被视作在开曼赚取的，因此不用纳税，利润的发放也不用代扣所得税——为其投资者带来了莫大好处。
There are some serious problem in the punishment settlement of tax penalty, the qualification of punishment subject, the suitable legislative authority.
税务行政处罚在处罚权的设定、处罚主体资格、适用法律依据等方面存在突出问题。
The issue of tax burden rate and its movement has long been the subject of academic debate.
有关我国实际税收负担率的高低及其走向问题，一直是学术界争论不休的话题。
Tax law belong to public law, use the debt system in the tax law and break our traditional tax revenue administrative power theory, become the important subject that the law circles of taxes dispute.
税法显属公法，在税法中引入债权制度，提出税收债权债务理论，打破了我国传统的“税收行政权力”学说理论，成为税法学界争论的重要课题。
Part one: definition of the taxpayer, the subject of the tax law is made up of follows: the taxpayer, the state and tax bureau, the taxpayer is the core of these.
第一部分对什么是纳税人做了界定，税法的主体由纳税人、国家和征税机关三方组成，纳税人是税法法律关系的核心主体。
Corporations are subject to a separate federal income tax. The tax accounts for about 8 percent of all federal revenues.
公司要缴纳单独的联邦所得税，公司税收入约占整个联邦收入的8%。
Relationship between tax levy and paying is one between tax levy subject and tax paying subject, which is a natural result of tax distribution.
税收征纳关系是伴随着税收分配活动的客观存在而产生的征税主体和纳税主体的关系。
Enterprises which are subject to Consumption Tax should add an itemized "Consumption Tax payable" account under the account titled "Taxes payable" for accounting and recording purposes.
交纳消费税的企业，应在“应交税金”科目下增设“应交消费税”明细科目进行会计核算。
The general offer for the ex factory price excluding tax invoice, please indicate freight cargo station is subject to.
报价一般为出厂不含税价格，开票请说明，运费以货站为准。
Imported taxable consumer goods shall be subject to tax upon import declaration.
进口的应税消费品，于报关进口时纳税。
Imported taxable consumer goods shall be subject to tax upon import declaration.
进口的应税消费品，于报关进口时纳税。
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