适用税率 meaning in English
a licable tariff rate
applicable tax rate
Examples
- 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。 - The eit law provides that non - resident ( foreign ) enterprises that have not set up permanent establishments in china , and that non - resident enterprises deriving prc - source income that is not connected with the pe that have already been set up in china , shall pay income tax at 20 %
企业所得税法第四条规定，未在中国境内设立机构、场所的非居民企业取得的来源于中国境内的所得，以及非居民企业取得的来源于中国境内但与其在中国境内所设机构、场所没有实际联系的所得，适用税率为20 。