| 1. | The company cleared a million dollars after taxes last year 去年这家公司纳税后净赚100万美元。 |
| 2. | Net income after tax 纳税后利润 |
| 3. | Foreign exchange receipts or other income of foreign business can be remitted out of the country after tax payments 外商所得外汇收入或者其他收益,可以在纳税后依法汇往国外。 |
| 4. | Foreign - funded enterprises can go through the repayment of foreign capital and interest with the bank of deposit by the examined paper of foreign loan issued by the administration of foreign exchange control 外商投资企业外方投资者依法纳税后的利润红利的汇出,持董事会利润分配决议书,从其外汇帐户中支付或到外汇指定银行兑付。 |
| 5. | If the salaries and other legitimate incomes of foreigners working in foreign - funded enterprises are in foreign exchanges , these foreign exchanges can be remitted or carried abroad directly after payment of taxes in accordance with law 是人民币的,依法纳税后,可以持外汇管理机关规定的有效凭证向外汇指定银行购汇汇出或者携带出境。 |
| 6. | Nevertheless on one hand we should clarify the exploiting nature of non - work income of factor distribution and on the other hand we should emphasize its legitimacy after it pay taxes 只是,对于按要素分配的非劳动收入,我们要一方面明确其具有剥削性,是现实的剥削收入,另一方面还要强调其在依法纳税后具有合法性,是受国家保护的合法收入。 |
| 7. | After paying taxes on their salaries and other legitimate incomes according to law and deducting their expenses in china , foreign employees and employees form hong kong sar and macao sar may remit the remainder or their foreign exchange out of china in accordance with the relevant stipulations of the state 合营企业的外籍职工和港澳职工的工资和其他正当收益,依法纳税后,减去在中国境内的花费,其剩余部分可以按照国家有关规定购汇汇出。 |
| 8. | Article 83 " income tax already paid abroad " mentioned le 12 of the tax law means income tax actually paid abroad by an enterprise with foreign investment on income from sources outside china and does not include taxes paid for which compensation is later received or assumed by other parties 第八十三条税法第十二条所说的已在境外缴纳的所得税税款,是指外商投资企业就来源于中国境外的所得在境外实际缴纳的所得税税款,不包括纳税后又得到补偿或者由他人代为承担的税款。 |
| 9. | Article 76 where a state - owned enterprise or institution which has been granted a patent right authorizes other entities or individuals to exploit the patent , it shall , after taxation , draw a percentage of no less than 10 % from the fee which is charged from the license of exploitation of this patent and award it to the inventor or designer as remuneration 第七十六条被授予专利权的国有企业事业单位许可其他单位或者个人实施其专利的,应当从许可实施该项专利收取的使用费纳税后提取不低于10作为报酬支付发明人或者设计人。 |