利润税

如同就股息征收的扣缴税一样，分支机构利润税也可以根据相关税收条约的条款予以扣除或免除。

Like the withholding tax imposed on dividends , the branch profits tax is subject to reduction or elimination pursuant to the terms of applicable tax treaties .

联邦政府的其他税收还有公司利润税和社会保险税。

Other federal taxes include the corporate profit tax and social insurance taxes .

除此之外，他们还缴纳销售税，而烟草业支付利润税。

On top of that , they pay sales tax and the tobacco industry pays profit tax .

企业利润税形式是大量经济组织以自然人性质存在为前提；

Enterprise profit tax system is predicated on that the majority of operating organizations are the natural persons ;

征收利润税，税后的经济影响取决于经理人员的目标；息税前利润&每股收益分析法的优化

Besides , economic benefit after tax on profits is determined by the objectives of the handlers . Optimization of EBIT-EPS Analytic Method

最令它们烦恼的，是拟议中超额利润税回溯性的一面，它们辩称，这破坏了现有项目的存续性。

What rattles them most is the retrospective aspect of the proposed tax , which they argue undermines the viability of existing projects .

这些成就将会花费一大笔金钱，因此，国会必须马上制定意外利润税。

These efforts will cost money , a lot of money , and that is why Congress must enact the windfall profits without delay .

而一旦它们真正实现赢利，政府又会征收35%的利润税，并根据石油产品价值额外征收12%的特许权使用费。

When they did , the government would tax profits by 35 % and take an additional 12 % royalty fee on the value of oil production .

政府在制定对外贸易政策时，需要在跨国企业带来的工资溢价、利润税和关税、国有企业损失之间进行权衡。

In the process of trade policy making , China government faces a tradeoff among wage premium from multinational companies , profit tax , tariffs and losses of state-owned enterprises .

根据6月份出台的一个新项目，在香港设立企业财务中心的公司将享受16.5%-8.25%的利润税减免，同时还将享受另外的课税减免。

Under a new program launched in June , companies which set up a corporate treasury center in Hong Kong will see their profit taxes cut from 16.5 to 8.25 percent , and will also qualify for additional tax deductions .

自2003年以来，CNN全球营业利润（税息前利润）的复合年增长率超过了20%。

CNN has delivered compound annual growth in global operating profit – earnings before interest and tax – of more than 20 per cent since 2003 .

营业（利润）税；公司所得税[美国]；公司税[英国]

Business ( profit ) tax ; corporate income tax [ US ] ; corporation tax [ UK ]

转让定价是纳税人利用关联交易的形式，将利润从税负重的地区转移到税负低的地区，从而达到纳税人利润最大化的经济行为。

Transfer pricing is an economic behavior that using the form of related transaction taxpayer to transfer the profit from heavy tax burden area to low tax burden area in order to realize the maximum of profit for the taxpayer .

投资分回利润的所得税税务处理质疑

Questioning about the Income Tax of Returned Profits of an Investment

外国投资者汇往国外的利润免征所得税。

Profits remitted abroad by foreign investors were exempted from income tax .

正确界定企业投融资管理财务分析中所用利润指标的税、息因素，对投融资管理财务分析具有重要意义。

It is significant to determine the factors of " taxation , interest " of profit index employed in investment and finance in enterprise .

财务状况：共69个指标，包括资产、负债、主营业务收入、利润、增值税、工业中间投入、现金流量等方面的指标。

Finance : 69 indices , including asset , liability , revenue of major activities , profits , value-added-taxes , intermediate industrial input , cash flow , etc.

如果你希望终结臃肿的金融业薪酬过高的局面，就必须缩减这一行业的规模，或对其薪酬前利润征收特殊税，他表示。

If you want to stop excessive pay in a swollen financial sector you have to reduce the size of that sector or apply special taxes to its pre-remuneration profit , he says .

但第二个税种，即美其名曰FAT（金融活动税）、针对利润和薪酬的税，却出乎意料。

But a second , gloriously named FAT ( financial activities tax ), on profits and remuneration , was not .

在原来的计划中，在经济特区的企业可免缴账面利润的最低替代税（MAT），开发商则可免缴股息分配税（DDT）。

Under the original scheme , businesses in SEZs were exempted from the minimum alternate tax ( MAT ) on book profits and developers were exempted from payment of the dividend distribution tax ( DDT ) .

经合组织（OECD）表示，根据新规，星巴克（Starbucks）、亚马逊（Amazon）和谷歌（Google）等企业将发现更难把利润集中于低税国家和避税天堂，全球每年将额外增加多达2500亿美元的税收。

Under the new rules , companies such as Starbucks , Amazon and Google will find it harder to concentrate their profits in low-tax countries and tax havens , raising up to $ 250bn a year in additional tax revenues , according to the OECD .

当他们的大部分利润都交了税时，就划不来了。

It 's not worth their while when most of their profits go in taxes .

外国投资者从外商投资企业取得的利润，免征所得税；

Profits earned by a foreign investor from an enterprise with foreign investment are exempted from the income tax ;

苹果调查案的焦点是“转移定价”，指企业通过内部交易将利润转移到低税司法管辖区。

The Apple probe centres on " transfer pricing , " a practice by which companies move profits to low-tax jurisdictions through internal transactions .

许多第一次潜水不明白这是好的惊奇当他们失去了一部分企业利润的形式所得税。

Many first time flippers don 't realize this and are surprised when they lose a good portion of their profits in the form of income tax .

目前，欧洲当局正试图打击美国等国家的跨国公司利用复杂的避税计划把利润转移到低税的司法管辖区。

It came as European authorities attempt to crack down on the use of complex tax-avoidance schemes by US and other multinational companies to shift profits to low-tax jurisdictions .

增税措施包括，针对200万欧元以上企业年利润的企业所得税税率提高2.5个百分点，至27.5%，上调增值税税率1个百分点，至21%，上调个人所得税税率至多1.5个百分点。

The tax rises include a 2.5 percentage point increase in corporate tax to 27.5 per cent on annual profits above € 2m , a 1 percentage point increase in value-added tax to 21 per cent and increases of up to 1.5 percentage points in income tax .

本款不应影响对该公司支付股息前的利润所征收的公司利润税。

This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid .

地方政府的目标函数包括了消费者福利、国有企业利润、从跨国企业征收的利润税和关税，最终目标函数是各地方政府目标函数的加权。

The objective functions of local government contain consumers ' welfare , profit of state-owned enterprises , profit tax from multinational companies and tariff , while the ultimate objective function is the weight of each local objective function .

若有关租金收入是属于该法团利润的一部分，而该项利润须课利得税，便可豁免物业税。

Hence , if the relevant income forms part of its profits assessable to profits tax , it will be exempted from property tax .