术语“企业所得税”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 79000454 |
| 所属学科 Subject | 经济学 Economics |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 企业/所得税/ |
| 汉语术语长度 Length | 2 |
| 关联术语表达 Association | |
| 搭配信息 Collocation | 营利企业所得税profit-seeking enterprise income tax 内资企业所得税domestic-funded enterprise income tax 国营企业所得税state-owned enterprise income tax 企业所得税体系enterprise income tax system 企业所得税会计enterprise income tax accounting |
| 编纂人 Compiler | 孟杨 |
| 编纂日期 Date of Compilation | 2016-06-15 00:00:00 |
汉英语境1
英译术语:
enterprise income tax
汉语语境:
建立科学、严密、高效合理的税收制度，是促进经济发展的重要因素之一。社会主义市场经济条件下，企业所得税是实现经济资源合理配置的重要手段，其调节作用直观而有效。企业所得税相对其他税种来说，具有政策性强、计算过程复杂、不易操作等几个特点。它贯穿了企业生产经营的全过程，企业发生的每一项经济业务，几乎都与所得税密切相关。因此，加强企业所得税管理，对税务机关加强税源监控，提高税收征管质量，至关重要。
英语语境:
The establishment of tax system which is scientific, precise, efficient and reasonable is one of the vital factors in promoting economic development. Under the conditions of the socialist market economy, enterprise income tax is a crucial means of achieving rational allocation of economic resources, and its regulating role is direct and effective. Compared to other types of taxes, enterprise income tax is highly policy-oriented, complex to calculate and difficult to operate. It runs through the entire process of enterprise production and operation, and is closely related to almost every business transaction. Therefore, it is essential to strengthen enterprise income tax management and the monitoring of tax authorities for tax revenue sources, and to improve the quality of tax collection and management.