富人的课税负担有所下降。
如果我申报了要课税吗？
要回答第二个问题，计算课税负担并非一件易事。
Working out the tax burden, to answer the second question, is no simple matter.
奥巴马先生在其竞选之路上承诺不会对私人医疗保障课税。
Mr Obama promised, on the campaign trail, not to tax private health benefits.
对所得收入按35%的税率课税。
这将包括供州或县支配而可课税之财产。
This will include property taxable for state and county purposes.
推定课税是税收实践中经常遇到的问题。
Constructive taxation is a frequent issue in the taxation practice.
记下可减免课税的开支，比如买的原料和设备。
Keep track of tax - deductible expenses, such as the supplies and equipment you buy.
为课税估计财产。
该方案反对者中的一些人把此举戏称为“向万物课税”。
Some of the idea’s opponents have dubbed it a “tax on everything”.
财产税制主要包括对财产持有和财产转移课税的税种。
The property tax system consists of tax from holding property or property transfer.
1986年税改之前，所有人的信用卡付息都能享受课税减免政策。
Until the tax reform of 1986, credit card interest was a tax deduction for everyone.
在诺南的预算方案中，他扩大了爱尔兰狭窄的课税基础。
In his budget measures, Mr Noonan broadened Ireland's narrow revenue base.
今天，它被设想为一项非常小额的课税——税率可能仅为0.05%。
Today, it is envisaged as a much more modest tax - levied at perhaps just 0.05%.
它包括课税要素法定原则、课税要素明确原则和程序合法原则。
The tax legalism includes the legal principle, the principle of explicitness and the principle of legal proceedings among levy taxes.
上世纪80年代初，得益于丰厚的课税津贴，首批风电场在加利福尼亚兴起。
The first wind farms sprouted in California in the early 1980s, thanks to generous tax credits.
企业所得税是以生产、经营和其他所得为课税对象所征收的一种税。
Enterprises income tax is a kind of taxes imposed on production, management and other incomes.
注意：所有的易货交易必须是可课税交易且必须作为收入报给IRS。
Note that all barters are taxable transactions and have to be reported to the IRS as income.
但是由于企业利润的课税制度和破产惩罚的客观存在，MM理论并不完美。
However, because the tax system and the bankruptcy punishment objectively exist, MM theory is not perfect.
对经济利润课税时，应当在创造利润的经济活动发生地或价值创造地进行。
Profits should be taxed where economic activities deriving the profits are performed and where value is created.
证券商应遵照主管机关之规定，在每年度课税后盈馀项下提存特别盈馀公积。
Securities firms shall comply with the regulations of the Competent Authority and set aside a portion of its annual after-tax profit as special reserve.
但此类个案所涉及的少征收税款数额将会根据个人入息课税的评税方法计算。
However, the amount of tax undercharged in such cases will be computed by reference to that charged under personal assessment.
我方不对根据本合约条款下进行的交易、课税结果或任何账户的构成提出建议。
We will not advise you on the merits of any Transaction entered into under these Terms nor the taxation consequences or the composition of any account.
为免生疑问，“毛股利”应表示由或代表任何适用机关扣缴或扣除源课税之前的金额。
For the avoidance of doubt, the 'gross dividend' shall represent a sum before withholding or deduction of taxes at source by or on behalf of any applicable authority.
税收公平的基本要求是“根据负担能力课税”，而所得税最适合作为衡量税负能力的尺度。
The fundamental demand of revenue fairness is that the taxation is on the basis of bearing capacities. Income taxation is the fittest scale to judge bearing capacities.
建议对以前适用比例税率的所得改为适用超额累进税率，这符合对非勤劳所得课税的公正性。
It is in line with the fairness principle of levying on unearned income to change proportional tax rate to progressive tax rate in excess of specific amount.
建议对以前适用比例税率的所得改为适用超额累进税率，这符合对非勤劳所得课税的公正性。
It is in line with the fairness principle of levying on unearned income to change proportional tax rate to progressive tax rate in excess of specific amount.
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