纳税年度

企业清算时，应当以清算期间作为一个纳税年度。

Enterprises that undergo liquidation shall use the period of liquidation as the tax year .

例如，我首次挣的10000本纳税年度将免税。

For example , the first 10,000 I earn this tax year will be tax-free !

下一纳税年度所得不足弥补的，可以延续弥补，但最长不得超过5年。

If the income of the following tax year is not ample , the making up may continue no more than five years .

第八条税法第四条所说的纳税年度，自公历一月一日起至十二月三十一日止。

Article 8 " Tax year " mentioned in Article 4 of the Tax Law begins on January 1 and ends on December 31 under the Gregorian Calendar .

此外，该机构也并不总是不愿走上法庭：2013至2014纳税年度，与避税相关的公诉案件数目增加了三分之一。

Nor are they persistently shy of going to court : the number of prosecutions for tax evasion rose by a third in the 2013 / 14 tax year .

第五十三条企业所得税按纳税年度计算。纳税年度自公历1月1日起至12月31日止。企业清算时，应当以清算期间作为一个纳税年度。

Article 53 Enterprise income taxes shall be calculated on the basis of a tax year , which is from January 1 to December 31 of the Gregorian calendar year .

根据一项衡量指标，全职就业人士的中位数工资在上一个纳税年度仅上涨0.1%，远低于通胀率。

According to one measure , the median wage for people in full-time employment rose just 0.1 per cent in the past tax year & well below the rate of inflation .

本协定将适用于在协定生效年度的次年一月一日或以后开始的纳税年度中取得的所得。

This agreement shall have effect as prospects income derived during the taxable years beginning on or after the first day of January next following that in which this Agreement enters into force .

英国税务海关总署表示，从本纳税年度的4月份起，已经向466名雇主开出罚单。而在2009到2010纳税年度开出381张因没有支付最低工资的罚单。

HMRC said that from the tax year in April , it had issued penalties to 466 employers , a significant rifrom 2009 / 10 when just 381 employers were issued with an HMRC penalty for not paying the minimum wage , currently at