1.
An analysis of advantage and disadvantage of actual spending tax-deducting method performed at the new times
对新时期推行实耗扣税法的利弊分析
2.
deductible according to the tax laws.
可以根据税收法律扣减。
3.
Amount of deductions: the contract amount on which withholding tax is not chargeable according to the provisions of the tax law.
扣除额：填写按税法规定,不应扣缴所得税的合同金额。
4.
Exterprises Tax Reduced to be Further Generally Standardized;
企业所得税税前扣除办法应进一步统一规范
5.
net of tax method
按扣除税款后净额计算法
6.
Main Changes in Articles concerning Withholding at Source in the Enterprise Income Tax Law;
《企业所得税法》源泉扣缴上的几大变化
7.
Brief Discussion of Defining Taxable Amount of Money Under Discount;
浅析折扣方式下计税金额的确定方法
8.
Comparison between Two Methods for Dealing with Consumption Tax Credit;
已纳消费税抵扣的两种处理方法比较
9.
Where the withholding agent fails to fulfil its obligation to withhold tax or fails to turn the tax over to the State Treasury within the prescribed time limit as provided in the law
扣缴义务人不履行税法规定的扣缴义务以及不按规定期限将已扣税款入国库
10.
Taxpayers or withholding agents must pay tax, or withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations.
纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。
11.
Withholding agents shall fulfil their obligations of withholding or collecting tax in accordance with the law or the administrative regulations.
扣缴义务人依照法律、行政法规的规定履行代扣、代收税款的义务。
12.
When withholding agents make taxable payments to individuals, they shall withhold tax in accordance with the Tax Law, pay the tax over to the treasury in a timely manner, and keep special records for future inspection.
扣缴义务人在向个人支付应税款项时，应当依照税法规定代扣税款，按时缴库，并专项记载备查。
13.
(2) To withhold the taxes due;
（二）扣缴所欠税款；
14.
On the Improvement of Deducting System in China s Individual Income Tax Law;
论我国个人所得税法费用扣除制度之完善
15.
The Study of Uniform Question about Deduction Standard before Tax Upon "the Merging of Two Laws";
“两法合并”后税前扣除标准统一问题研究
16.
The Original Discussion on Accounting Dispose Method about Value Added Tax under Cash Discount Circumstances;
现金折扣下增值税的会计处理方法初探
17.
The Analysis of the Power of Pursuing the Tax Payment in the Rules of Deduction at Source;
源泉扣缴制度中税务机关追缴税款权力的立法评析
18.
Consideration about the Combination of the Income Tax Laws for domestic-funded enterprises and overseas-funded enterprises and the Issue of Tax Deduction;
关于内外资企业所得税法律制度的合并与税前扣除问题的思考