税前扣除

完善的税前扣除制度、健全的收入监控体系、纳税家庭单位的确认是家庭课税制实行的关键所在。

The pivotal of the implement family tax is the perfect tax deduction system , the sound income monitoring system , and confirming the family tax unit .

关于内外资企业所得税法律制度的合并与税前扣除问题的思考

Consideration about the Combination of the Income Tax Laws for domestic-funded enterprises and overseas-funded enterprises and the Issue of Tax Deduction

私人的儿童保育费用应该进行税前扣除。

The cost of private childcare should be made tax-deductible

第二节研究了OECD国家税前扣除项目和法定税率变动规律以及费用扣除和税率级距调整机制。

The second section studies the deducted items before tax and statutory tax rate change patterns as well as expense deduction and tax rate grade adjusting mechanisms of the OECD countries .

而对于商业银行提取的一般准备则不应当允许在税前扣除。

But for general provision should not permit any deduction about the tax .

按规定可以税前扣除的各项资产评估损失；

Loss resulting from the appraisal of various assets that can be deductible ;

质疑企业工资所得税税前扣除办法

A Query about the Wages Deduction before Taxation ENTERPRISE

关于《企业所得税税前扣除办法》的几点思考

Pondering on the Deduction Way before Income Tax

关于工资及三项经费计提与税前扣除的探讨

Probe into the Salary , Withdrawal of Three Items of Funds and Pre-tax Deduction

从横向公平的角度，不宜实行不同地区不同税前扣除标准。

For horizontal equity purpose , different areas shouldn 't be given different deduction standards .

税务机关可对经批准税前扣除的财产损失的真实性进行检查。

A taxation authority may check the authenticity of approved pre-income-tax deduction of property loss .

关于研究开发费税前扣除税收优惠政策的解读

Interpretation on Preferential Tax Policy of Pre-tax Deduction of the Cost for Research and Development

如何筹划内资企业费用的税前扣除空间的技术筹划

Concerning the arrangement of tax-deduction on domestic capital enterprise expense The Design of Technology in Space

企业研究开发费税前扣除政策的变迁与构建

The Changes and Implications of the Pre-tax Deduction Policy of Enterprises ' Research and Development Expenses

海峡两岸企业所得税税前扣除制度比较研究

Comparative Investigation of Institutions of Pre-tax Deduction of Enterprise Income Tax in Mainland and Taiwan Area

同一业务收入不得重复计算准予在税前扣除的业务招待费。

The same business income shall not be calculated repeatedly to allow deduction of entertainment fees before taxation .

允许企业社会公益性捐赠在税前扣除，有助于促进社会公益事业的发展。

Allowing donations of corporations to be deducted before income tax will facilitate the development of public welfare in the society .

个人所得税税前扣除主要包括：扣除模式、扣除方法、扣除标准以及扣除项目四个方面的内容。

Individual income tax deducted mainly includes : deduction mode , deduction method , deduction standard and deductibles four aspects of contents .

担保机构实际发生的代偿损失，可按照规定在企业所得税税前扣除。

All losses incurred from guarantee liabilities may be deducted before payment of business tax in accordance with the applicable laws and regulations .

增值税税负较高，广告费和业务宣传费投入不能全额在税前扣除支出。

The value added tax is high , for the advertisement expenses and propaganda expenses can not be deducted totally before paying the tax .

要从立法环节制定税前扣除范围和标准，改变税基管理的约束机制。三、在税率设计上，要从现实国情出发，保持政策的连续性和前瞻性；

In the tax rate designing , we should keep continuity and predicting of the policy and exert its action that it should be .

即股息是在税后分配的，一般不能在缴纳企业所得税之前扣除，而利息一般是可以在税前扣除的。

The dividend distribution tax generally cannot be deducted before the payment of corporate income tax , but interest is generally deductible in a pre-tax manner .

个人所得税税前扣除制度，是指在确定纳税人的应纳税额时，应先就其课税对象扣除各项成本费用及其他必要费用后，对其余额征纳个人所得税的一项制度。

Pre-tax deduction of individual income tax refers to a tax system that levies taxes on the balance after the deduction of the cost and other necessary expenses .

同时，因办理此项业务而发生的支出，可在税前扣除，包括：宣传、会议、奖励、人员培训费等支出。

Meanwhile , expense arising out of this business may be deducted before tax , including such expenses as publicity , meetings , award , training expenses of staff .

但是大量英国富人遭受到税前扣除额的重击，另外，他们还要缴纳高额的养老金、资本所得税和房屋销售税。

But a much larger number of affluent Britons feel hard hit by tweaks to tax allowances , as well as higher taxes on pension contributions , capital gains and house sales .

如果内外资企业所得税并轨，国内公司就可以像外资公司一样将工资列为成本而不是税前扣除项。

If the new law is passed , domestic companies , like their overseas counterparts , will be allowed to list all the wages they pay as costs , instead of pre-tax deductible items .

我国应通过扩大投资准备金税前扣除范围、适当降低资本利得适用税率等方式对财产保险投资给予税收支持。

Many measures are to be taken to support the investment of property and liability insurance in China , which include the decrease of investment reserves and the lower tax rate of capital gains .

覆盖31个城市的商业健康保险个人所得税试点项目，尽管每年个税税前扣除金额只限2400元，最近仍然显著提振了商业医疗保险市场。

Those efforts gained a substantial boost recently from a 31-city trial program , which provided an income tax exemption on insurance premium payments , albeit for only up to 2400 yuan a year .

税收筹划行为的约束因素主要指交易的经济实质和商业目的、收入转移、推定收入、关联交易、税前扣除等税收规则约束。

The restrictions factors to tax planning mainly refer to the tax-rule restrictions , such as economics essence of transaction , business purpose , income transfer , constructive income , related transaction and tax deduction .

城市商业银行购置的监控设备，应单独计算其价值，作为固定资产进行管理，不得列为安全防范费直接在税前扣除。

The value of monitoring equipments purchased by city commercial banks shall be calculated respectively and the monitoring equipments shall be managed as fixed assets and shall not be deducted directly as safety and security expense before tax .