应纳税暂时性差异(taxable temporary differences)应纳税暂时性差异是所得税会计的一个概念。,是指在确定未来收回资产或清偿负债期间的应纳税所得额时,将导致产生应税金额的暂时性差异。该差异在未来期间转回时,会增加转回期间的应纳税所得额,即在未来期间不考虑该事项影响的应纳税所得额的基础上,由于该暂时性差异...
一般的所得税的课税部分(taxable income)是收入扣除(deduction)一系列支出,比如州税(state tax),房贷利息,儿童抵税金额(child-tax credit)等等。虽然AMT的课税部分也是总收入扣除支出,但是一些关键的大额扣除没有了,比如不能扣除州税,儿童抵税金等等。因此虽然AMT的税率较一般所得税低,但由于课税部分的基数大,总税额...
The spectrum of available tax deductions and credits is broad, and for small businesses, recognizing what they apply to is crucial for minimizing tax burdens. Deductions, for instance, range from office supplies to employees’employees’employees’ benefits, each reducing taxable income and leading to...
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"China's Rare-Earth Industry, 2011 2011 25 15 15 - 15 25 - 25 25 - - - - - 15 15 15 25 15 15 - 25 15 25 25 Value Added Tax (VAT) rebates likely to fluctuate with the economy China applies a VAT on the transfer of taxable goods and services at each point in the production...
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Therefore, Siglio will be able to deduct the interest paid on the bank loan in calculating his taxable income each year.) (3).(c) (i) Determine, by reference to the de minimis tests 1 and 2, Nocturne Ltd’s recoverable input VAT for the year ended 31 March 2015. (4 marks) (ii)...
9. Income Tax Expense For the six months ended June 30, 2022 and 2023, we did not incur any income tax expense, as we did not generate taxable income in either period. 10. Loss for the Period As a result of the above items, loss for the period was RMB380.4 million for the six ...
应税劳务(taxable labor service)应税劳务是指应当缴纳税费的除销售货物以外的某些服务项目收入,相对于非应税劳务劳务而言的。应税劳务主要存在于两种税种:增值税和营业税增值税应税劳务:加工、修理修配; 应税劳务(taxable labor service) 什么是应税劳务 应税劳务是指应当缴纳税费的除销售货物以外的某些服务项目...
4.征税估价和资产的应纳税价值(Assessed ratability,or Taxable Value),是指与财产税有关的适用法律中定义的价值,它是以税基价格作为计价标准的一种价格类型,在国外,许多资产业务是直接为了征税或税收抵免的需要,确定财产计税价格。这类价格一般以资产账面价格或市场价格为基础,然后依据税法有关规定的回收时间和有关...