| 1. | Consolidated income statement
合并损益表 |
| 2. | Consolidated income sheet
合并损益表 |
| 3. | 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。 |
| 4. | 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？ |
| 5. | The unaudited consolidated income statement includes the results of the company and its subsidiaries for the nine months ended 30 september , 2002 2
未经审核的综合收益表包括本公司及其附属公司截至2002年9月30日九个月之业绩。 |
| 6. | The amount of non - cash donations or contributions which is deducted from the gross consolidated income in accordance with the provisions of the income tax act and other laws
四、依所得税法或其他法律规定于申报综合所得税时减除之非现金捐赠金额。 |
| 7. | Remarks : 1 . basis of presentation of income statement the unaudited consolidated income statement includes the results of the company and its subsidiaries for the six months ended 30 june 2003
备注： 1 .收益表的呈报基准未经审核的综合收益表包括本公司及其附属公司截至2003年6月30日六个月之业绩。 |
| 8. | Remarks : 1 . basis of presentation of income statement @ the unaudited consolidated income statement includes the results of the company and its subsidiaries for the three months ended 31 march 2003
备注： 1 .收益表的呈报基准未经审核的综合收益表包括本公司及其附属公司截至2003年3月31日三个月之业绩。 |
| 9. | 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。 |
| 10. | 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。 |
