Adjusted results for the quarter exclude several items , including a us $ 110 million pre - tax impairment charge related to aircraft ; a us $ 63 million pre - tax charge to pension expense , and a net credit to income tax expense of us $ 43 million 至于二零零三年第四季的经调整业绩,则撇除了赎回长期债项的除税前所得款项二千八百万美元,以及所得税费用享有税款抵免三千九百万美元。
Any domestic equipment that is purchased by the foreign investment group , encouraged by the government , will have 40 % of the purchasing investment of the domestic equipment as an income tax credit in the year that the equipment is purchased compared to the previous year 十、凡属鼓励类的外商投资项目,其购买国产设备投资的40 %可从购置设备当年比前一年新增的企业所得税中抵免。
Under strict paygo rules , any extension of the bush tax cuts ? even those , such as the child - tax credit , that are popular with many middle - class americans ? would need to be paid for by spending cuts or higher taxes elsewhere 根据严格的现收现付规则,任何对于布什减税的延期? ?就算是中产阶级呼声很高的减税方案,比如照顾儿童税收抵免,都需要精简开支或者增加其他方面的税收,以进行补偿。
A taxpayer is required to report his full remuneration in part 4 of the tax return individuals and if he wishes to claim tax credit or income exemption , full details must also be provided , as appropriate , in section 4 or 6 of the appendix to the tax return with 纳税人必须将全部薪酬填写在个别人士报税表的第4部,如有意申请税收抵免或豁免徵税,则必须在报税表附录的第4部分或第6部分提供详情,并连同
The chapter considers that there are two classes of rules in u . s . ftc regime , rules granting rights and rules restricting rights , of which the former is intended to avoid international double taxation and the latter is to maintain u . s . fiscal jurisdiction 该章认为,美国抵免制度中包含了这样两种规则:授予权利的规则和限制权利的规则,这两种规则价值取向完全不同,前者意在避免国际双重征税,后者旨在维护美国税收管辖权。
The fourth chapter discusses limitations on ftc in u . s . internal law . the author considers that the basket - limitation system is the core of the current u . s . ftc limitation system and the main function of the basket - limitation system is to prevent taxpayers to cross - credit foreign taxes and to maintain u . s . tax jurisdiction over foreign source income as greatly as possible while maintaining u . s . taxation of u . s . source income 该章认为,美国现行抵免限额制度的核心内容为分篮限额制度,而分篮限额的主要功能在美国联邦所得税法外国税收抵免制度研究于,防止纳税人综合境外的高税率所得和低税率所得进行所谓的“交叉抵免” ,在维护美国对境内来源所得征税权的同时,最大程度地维护其对境外来源所得的征税权。