the tax year meaning in Chinese
税务年度
Examples
- Enterprises that undergo liquidation shall use the period of liquidation as the tax year
企业清算时，应当以清算期间作为一个纳税年度。 - Of the annual number of tenements which are subject to property tax , together with a breakdown by the type of buildings , since the tax year 1997 - 1998 ; and
Ii每年有多少项物业单位须缴交物业税，并按楼宇类别列出分项数字及 - Enterprises commencing business operations in the middle of a tax year or actually operating for a period of less than 12 months in any tax year due to such factors as merger or shut - down shall use the actual period of operations as the tax year
企业在一个纳税年度的中间开业，或者由于合并、关闭等原因，使该纳税年度的实际经营期不足十二个月的，应当以其实际经营期为一个纳税年度。 - Foreign enterprises that have difficulty computing taxable income in accordance with the tax year stipulated in the tax law may , upon approval by the local tax authorities of an application submitted by such enterprises , use their own 12 - month fiscal year as the tax year
外国企业依照税法规定的纳税年度计算应纳税所得额有困难的，可以提出申请，报当地税务机关批准后，以本企业满十二个月的会计年度为纳税年度。