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注会综合阶段英语水平提升班——第十单元

admin 网校老师 发表于 2017-10-29 16:54:26 | 评论:0  查看:353次 [注会英语]
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Unit 10 Taxation
1.增值税法
Tentative Regulations on Value-added tax of the People's Republic of China Detailed Rules for the Implementation of the Tentative Regulations on Value-added tax of the People's Republic of China
2.营业税法
Tentative Regulations of the People's Republic of China on Business Tax
Detailed Rules for the Implementation of the Tentative Regulations of the People's Republic of China on Business Tax
The Law of the People’s Republic of China on Enterprise Income Tax
4.个人所得税法
Law of the People's Republic of China on Individual Income Tax
5.税务筹划
Tax Planning
The Law of the People’s Republic of China on Enterprise Income Tax
Content
Chapter One: General Provisions
Chapter Two: Taxable Income
Chapter Three: Payable Tax
Chapter Four: Preferential Tax Treatment
Chapter Five: Tax Withheld at Source
Chapter Six: Special Tax Payment Adjustment
Chapter Seven: Administration of Tax Levying and Collection
Chapter Eight: Supplementary Provisions
目录
第一章  
第二章  应纳税所得额
第三章  应纳税额
第四章  税收优惠
第五章  源泉扣缴
第六章  特别纳税调整
第七章  征收管理
第八章  附则
Article 1: Taxpayers of enterprise income tax shall be enterprises and other organizations that obtain income within the People’s Republic of China (hereinafter referred to as “Enterprises”) and shall pay enterprise income tax in accordance with the provisions of this Law.
This Law shall not apply to wholly individually-owned enterprises and partnership enterprises.
第一条 在中华人民共和国境内,企业和其他取得收入的组织(以下统称企业)为企业所得税的纳税人,依照本法的规定缴纳企业所得税。
个人独资企业、合伙企业不适用本法。
Article 3: Resident enterprises shall pay enterprise income tax originating both within and outside China.
Non-resident enterprises that have set up institutions or premises in China shall pay enterprise income tax in relation to the income originating from China obtained by their institutions or establishments, and the income incurred outside China but there is an actual relationship with the institutions or establishments set up by such enterprises.
Where non-resident enterprises that have not set up institutions or establishments in China, or where institutions or establishments are set up but there is no actual relationship with the income obtained by the institutions or establishments set up by such enterprises, they shall pay enterprise income tax in relation to the income originating from China.
(在法律英文中, Where引导的是法律条款中的条件状语从句,正式程度比较高,相当于in the case where, 其典型译法是“倘若”,“凡……”,“如……”。)
第三条 居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。
非居民企业在中国境内设立机构、场所的,应当就其所设机构、场所取得的来源于中国境内的所得,以及发生在中国境外但与其所设机构、场所有实际联系的所得,缴纳企业所得税。
非居民企业在中国境内未设立机构、场所的,或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的,应当就其来源于中国境内的所得缴纳企业所得税。
Article 5: The balance derived from the total income in each taxable year of Enterprises, after deduction of the non-taxable income, tax exempted income, other deductions and the making up of losses of previous years shall be the taxable income.
第五条 企业每一纳税年度的收入总额,减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额,为应纳税所得额。  
Article 6: Income obtained by Enterprises from various sources in monetary and non-monetary terms shall be the total income, including:
1.income from sale of goods;
2.income from provision of labor services;
3.income from transfer of property;
4.income from equity investment such as dividend and bonus;
5.interest income;
6.rental income;
7.income from royalties;
8.income from donations; and
9.other income.
第六条 企业以货币形式和非货币形式从各种来源取得的收入,为收入总额。包括:
(一)销售货物收入;
(二)提供劳务收入;
(三)转让财产收入;
(四)股息、红利等权益性投资收益
(五)利息收入;
(六)租金收入;
(七)特许权使用费收入;
(八)接受捐赠收入;
(九)其他收入。
Article 10: The following expenses may not be deducted from the taxable income:
1.income from equity investment paid to investors such as dividend and bonus;
2.payment of enterprise income tax;
3.late payment fines;
4.penalties; fines and losses from confiscated property;
5.expenses from donations other than those prescribed in Article 9 hereof;
6.sponsorship fees;
7.expenses for non-verified provisions; and
8.other expenses irrelevant to the income obtained.
第十条 在计算应纳税所得额时,下列支出不得扣除:
(一)向投资者支付的股息、红利等权益性投资收益款项;
(二)企业所得税税款;
(三)税收滞纳金;
(四)罚金、罚款和被没收财物的损失;
(五)本法第九条规定以外的捐赠支出;
(六)赞助支出;
(七)未经核定的准备金支出;
(八)与取得收入无关的其他支出。
Article 37: The payable income tax from income obtained by non-resident enterprises in accordance with Paragraph Three of Article 3 hereof shall be subject to tax withheld at source, with the payer as the withholding agent. The tax payment shall be withheld from the amount paid or the payable amount due from each tax payment and payable amount of the withholding agent.
第三十七条 对非居民企业取得本法第三条第三款规定的所得应缴纳的所得税,实行源泉扣缴,以支付人为扣缴义务人。税款由扣缴义务人在每次支付或者到期应支付时,从支付或者到期应支付的款项中扣缴。
Law of the People's Republic of China on Individual Income Tax
Article 2 Individual incomes set forth below shall be subject to payment of individual income tax:
1.incomes from wages and salaries;
2.incomes of private industrial and commercial households from their productions and business operations;
3.incomes from contracting or leasing enterprises and institutions;
4.incomes from remuneration for labor services;
5.incomes from authors' remuneration;
6.incomes from royalties;
7.incomes from interest, stocks dividends and bonuses;
8.incomes from lease of property;
9.incomes from transfer of property;
10.occasional incomes; and
11.other incomes specified as taxable by the department of the State Council for finance.
第二条 下列各项个人所得,应纳个人所得税:
一、工资、薪金所得;
二、个体工商户的生产、经营所得;
三、对企事业单位的承包经营、承租经营所得;
四、劳务报酬所得;
五、稿酬所得;
六、特许权使用费所得;
七、利息、股息、红利所得;
八、财产租赁所得;
九、财产转让所得;
十、偶然所得;
十一、经国务院财政部门确定征税的其他所得。

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