consolidated income tax meaning in Chinese
综合所得税
Examples
- Crowds descended upon tax offices all over the country monday on the first day for filing consolidated income tax returns
在申报综合所得税的第一天也就是星期一全国各地的群众找上税捐处。 - What detailed provisions for the finalization of income tax and the filing of consolidated income tax returns are given by the implementation regulations
问：为什么实施条例没有对汇总纳税和合并纳税的具体办法作出规定？ - Enterprise with foreign investment have the right to deduct from the tax payable the foreign income tax already paid abroad in respect of income derived from sources outside china when filing consolidated income tax return
59外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款，在汇总纳税时有从应纳税额中扣除的权利。 - Article 12 the income tax already paid abroad by an enterprise with foreign investment for its income originating outside china may , in filing its consolidated income tax return , be deducted from its total tax amount payable , however , the amount deducted may not exceed the tax amount payable calculated in accordance with the provisions of this law for its income abroad
第十二条外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款，准予在汇总纳税时，从其应纳税额中扣除，但扣除额不得超过其境外所得依照本法规定计算的应纳税额。 - Article 14 in the case where a taxpayer , as well as his or her spouse and / or dependents who shall file a joint consolidated income tax return in accordance with the income tax act , has an amount of income or deduction which is covered within the provisions of paragraph 1 of article 12 , the taxpayer shall include any such amount in his or her return for the calculation of basic income
第十四条(个人与配偶及其受扶养亲属应一并计入基本所得额)个人与其依所得税法规定应合并申报综合所得税之配偶及受扶养亲属，有第十二条第一项各款金额者，应一并计入基本所得额。