income tax reserve信息详情
所得税准备金
tax income───税收;[财]征收所得税
imputed income tax───估算所得税
graduated income tax───分级所得税;累进所得税
income tax returns───所得税申报表
income tax return───[税收]所得税申报表
income tax payable───[税收]应付所得税
earned income tax credit───获得所得税减免额(earned是earn的过去式和过去分词)
reserve───v.预订(座位等);储备;拥有(某种权利);留出(一部分稍后使用);用于(特定场合);暂不作(判断或决定);把……专门留给;弥撒后保留部分圣餐;n.(Reserve)(挪、美、法、俄、墨)勒塞尔夫(人名);n.储备(量);自然保护区;居住地;预备队;预备役部队;缄默;保留意见;储备金;(拍卖中的)底价;(印染中的)防染本色区
steeply graduated income tax───陡度累进所得税
Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as "Reserve Funds of Capital Surplus".───捐赠实物资产业务和资产评估增值业务时,应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税,暂计资本公积准备项目。
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.───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。
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