The withholding agent shall , within five days , turn over the tax amount withheld each time to the state treasury , and submit a report on the income tax withheld to the local tax authority 扣缴义务人每次所扣的税款,应当于五日内缴入国库,并向当地税务机关报送扣缴所得税报告表。
The konto21 accounting system integrates to aims modules with its generate voucher feature and comprises full set of accounting functions which provide immediate availability of financial reports 广途21财务会计系统能为客户提供自订的基本损益表及资产负债表,提供准确财务报告表。
A new and simplified pilot report form has been developed to reduce the time required to complete it . airlines are requested to encourage their pilots to file post - flight report after each flight 一张新的较简单的报告表已制定,希望会减少机师填表的时间,请航空公司鼓励机师们在飞行后填写及交回有关报告。
Article 43 when an enterprise submits its annual enterprise income tax returns to the tax organ , an annual report on the affiliated transactions between it and its affiliated parties shall be attached 第四十三条企业向税务机关报送年度企业所得税纳税申报表时,应当就其与关联方之间的业务往来,附送年度关联业务往来报告表。
Article 43 . the models for individual income tax returns , individual income tax withholding returns and individual income tax payment receipts shall be formulated by the state administration of taxation in a unified manner 第四十三条个人所得税纳税申报表、扣缴个人所得税报告表和个人所得税完税凭证式样,由国家税务总局统一制定。
During the year , we developed a computerised bilingual appraisal form for junior police officers ( jpos ) in order to improve communications as well as to help officers to identify competency gaps and training needs 年内,我们为初级警务人员制订一份电脑双语评核报告表,除加强沟通外,更可协助人员了解个人不足之处及需要接受培训的范畴。
Article 40 a obligatory withholder shall , within 7 days after the date of withholding , turn over to the state treasury the tax payments which it withholds every time and submit a form of report on the withheld enterprise income taxes to the local tax organ 第四十条扣缴义务人每次代扣的税款,应当自代扣之日起七日内缴入国库,并向所在地的税务机关报送扣缴企业所得税报告表。
Article 31 aside from preparing expense and income report in substitution for the profit and loss statement and the statement of appropriation for profits and losses , the financial reports of a membership type stock exchange shall be governed mutatis mutandis by the preceding article 第31条会员制证券交易所之财务报告除以编制收支报告表替代损益表及盈亏拨补表外,准用前条之规定。
Article 25 the tax return or report on tax withheld or collected and handed over on behalf of others which is lodged by a taxpayer or tax withholding agent accordingly shall include the following main content : tax category , taxable items , taxable projects or projects on which tax shouldbe withheld and paid over or collected and paid over applicable tax rate or tax amount per unit , basis for tax calculations , deductible items and standards , amount of tax payable or the amount of tax due to be withheld or collected and paid over and the applicable tax period 第二十五条纳税人、扣缴义务人的纳税申报或者代扣代缴、代收代缴税款报告表的主要内容包括:税种、税目,应纳税项目或者应代扣代缴、代收代缴税款项目,适用税率或者单位税额,计税依据,扣除项目及标准,应纳税额或者应代扣代缴、代收代缴税额,税款所属期限等。
In fact , one of the limiting of research on voluntary disclosure is the difficulty of confirm the limit range of measuring voluntary disclosure at present . owing to above reason , the paper investigates the disclosure overload in annual financial reports of chinese listed companies , and studies the standard which measure the disclosure overload of finance information and the economic results of excess disclosure . the paper also inquiries into the reasons which result in disclosure overload in our listed companies ’ financial reports and then puts forward serial countermeasures and policy suggestions 有鉴于此,本文将结合对上市公司年度财务报告主要是表外信息披露过剩现状的调查分析,研究衡量会计信息披露过剩的标准以及信息披露过剩的经济后果,探讨造成我国上市公司财务报告表外信息披露过剩的原因以及解决我国上市公司财务报告表外信息披露过剩的途径,并从消除过剩信息的角度对限定自愿性信息披露的范围提出建议,也希望对自愿性信息披露后续的研究有所借鉴意义。