applicable tax rate meaning in Chinese
适用税率
Examples
- Circular on the question concerning the applicable tax rate anddeduction
关于外商投资企业来源于中国境外所得适用税率和计算税额扣除问题的通知 - Article 22 the payable tax amount shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as prescribed in the present law
第二十二条企业的应纳税所得额乘以适用税率，减除依照本法关于税收优惠的规定减免和抵免的税额后的余额，为应纳税额。 - Article 25 the tax return or report on tax withheld or collected and handed over on behalf of others which is lodged by a taxpayer or tax withholding agent accordingly shall include the following main content : tax category , taxable items , taxable projects or projects on which tax shouldbe withheld and paid over or collected and paid over applicable tax rate or tax amount per unit , basis for tax calculations , deductible items and standards , amount of tax payable or the amount of tax due to be withheld or collected and paid over and the applicable tax period
第二十五条纳税人、扣缴义务人的纳税申报或者代扣代缴、代收代缴税款报告表的主要内容包括：税种、税目，应纳税项目或者应代扣代缴、代收代缴税款项目，适用税率或者单位税额，计税依据，扣除项目及标准，应纳税额或者应代扣代缴、代收代缴税额，税款所属期限等。 - Every months of bill opens your unit every months of sale that amount had exceeded check and ratify , should open amount according to bill according to imposition of pay of business accounting of applicable tax rate , namely : 7month 56000 * applicable tax rate , 45000 * is applicable august tax rate , 35000 * is applicable september tax rate ; because your unit is successive 3 months are effective at the same time 30 % of the sale that sale exceeded check and ratify , the ; of lunar norm check and ratify that should adjust you is additional according to " of total bureau of national tax wu about individual and industrial and commercial a regulation of administrative measure " , your unit should establish double entry account , execute auditorial collect
你单位每月发票开具金额已经超过了核定的每月销售额,应该按照发票开具金额按照适用税率核算缴纳税款,即: 7月份56000 *适用税率, 8月份45000 *适用税率, 9月份35000 *适用税率;同时因为你单位连续三个月实际销售额超过了核定的销售额的30 % ,应该调整你的月定额核定;另外根据国家税务总局"关于个体工商户治理办法"规定,你单位应该建立复式帐,实行查帐征收 - In case the applicable tax rate changes , the deferred income tax assets and deferred income tax liabilities which have been recognized shall be re - measured , excluding the deferred income tax assets and deferred income tax liabilities arising from any transaction or event directly recognized as the owners ' rights and interests , and the amount affected by them shall be recorded into the income tax expenses of the current period during which the change occurs
适用税率发生变化的，应对已确认的递延所得税资产和递延所得税负债进行重新计量，除直接在所有者权益中确认的交易或者事项产生的递延所得税资产和递延所得税负债以外，应当将其影响数计入变化当期的所得税费用。