中华人民共和国个人所得税法(2005年修正)
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度国人民代表大会常务委员会关于修改〈中华人民共和国个人所得税法〉的决定》已由中华人民共和国第十届全国人民代表大会常务委员会第十八次会议于2005年10月27日通过,现予公布,自2006年1月1日起施行。

  中华人民共和国主席 胡锦涛

  2005年10月27日

中华人民共和国个人所得税法

  (1980年9月10日第五届全国人民代表大会第三次会议通过,根据1993年10月31日第八届全国人民代表大会常务委员会第四次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第一次修正,根据1999年8月30日第九届全国人民代表大会常务委员会第十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第二次修正,根据2005年10月27日第十届全国人民代表大会常务委员会第十八次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第三次修正)

  第一条 在中国境内有住所,或者无住所而在境内居住满一年的个人,从中国境内和境外取得的所得,依照本法规定缴纳个人所得税。

  在中国境内无住所又不居住或者无住所而在境内居住不满一年的个人,从中国境内取得的所得,依照本法规定缴纳个人所得税。

  第二条 下列各项个人所得,应纳个人所得税:

  一、工资、薪金所得;

  二、个体工商户的生产、经营所得;

  三、对企事业单位的承包经营、承租经营所得;四、劳务报酬所得;

  五、稿酬所得;

  六、特许权使用费所得;

  七、利息、股息、红利所得;

  八、财产租赁所得;

  九、财产转让所得;

  十、偶然所得;

  十一、经国务院财政部门确定征税的其他所得。

  第三条 个人所得税的税率:

  一、工资、薪金所得,适用超额累进税率,税率为百分之五至百分之四十五(税率表附后)。

  二、个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得,适用百分之五至百分之三十五的超额累进税率(税率表附后)。

  三、稿酬所得,适用比例税率,税率为百分之二十,并按应纳税额减征百分之三十。

  四、劳务报酬所得,适用比例税率,税率为百分之二十。对劳务报酬所得一次收入畸高的,可以实行加成征收,具体办法由国务院规定。

  五、特许权使用费所得,利息、股息、红利所得,财产租赁所得,财产转让所得,偶然所得和其他所得,适用比例税率,税率为百分之二十。

  第四条 下列各项个人所得,免纳个人所得税:

  一、省级人民政府、国务院部委和中国人民解放军军以上单位,以及外国组织、国际组织颁发的科学、教育、技术、文化、卫生、体育、环境保护等方面的奖金;

  二、国债和国家发行的金融债券利息;

  三、按照国家统一规定发给的补贴、津贴;

  四、福利费、抚恤金、救济金;

  五、保险赔款;

  六、军人的转业费、复员费;

  七、按照国家统一规定发给干部、职工的安家费、退职费、退休工资、离休工资、离休生活补助费;

  八、依照我国有关法律规定应予免税的各国驻华使馆、领事馆的外交代表、领事官员和其他人员的所得;

  九、中国政府参加的国际公约、签订的协议中规定免税的所得;

  十、经国务院财政部门批准免税的所得。

  第五条 有下列情形之一的,经批准可以减征个人所得税:

  一、残疾、孤老人员和烈属的所得;

  二、因严重自然灾害造成重大损失的;

  三、其他经国务院财政部门批准减税的。

  第六条 应纳税所得额的计算:

  一、工资、薪金所得,以每月收入额减除费用一千六百元后的余额,为应纳税所得额。

  二、个体工商户的生产、经营所得,以每一纳税年度的收入总额,减除成本、费用以及损失后的余额,为应纳税所得额。

  三、对企事业单位的承包经营、承租经营所得,以每一纳税年度的收入总额,减除必要费用后的余额,为应纳税所得额。

  四、劳务报酬所得、稿酬所得、特许权使用费所得、财产租赁所得,每次收入不超过四千元的,减除费用八百元;四千元以上的,减除百分之二十的费用,其余额为应纳税所得额。

  五、财产转让所得,以转让财产的收入额减除财产原值和合理费用后的余额,为应纳税所得额。

  六、利息、股息、红利所得,偶然所得和其他所得,以每次收入额为应纳税所得额。

  个人将其所得对教育事业和其他公益事业捐赠的部分,按照国务院有关规定从应纳税所得中扣除。对在中国境内无住所而在中国境内取得工资、薪金所得的纳税义务人和在中国境内有住所而在中国境外取得工资、薪金所得的纳税义务人,可以根据其平均收入水平、生活水平以及汇率变化情况确定附加减除费用,附加减除费用适用的范围和标准由国务院规定。

  第七条 纳税义务人从中国境外取得的所得,准予其在应纳税额中扣除已在境外缴纳的个人所得税税额。但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。

  第八条 个人所得税,以所得人为纳税义务人,以支付所得的单位或者个人为扣缴义务人。个人所得超过国务院规定数额的,在两处以上取得工资、薪金所得或者没有扣缴义务人的,以及具有国务院规定的其他情形的,纳税义务人应当按照国家规定办理纳税申报。扣缴义务人应当按照国家规定办理全员全额扣缴申报。

  第九条 扣缴义务人每月所扣的税款,自行申报纳税人每月应纳的税款,都应当在次月七日内缴入国库,并向税务机关报送纳税申报表。

  工资、薪金所得应纳的税款,按月计征,由扣缴义务人或者纳税义务人在次月七日内缴入国库,并向税务机关报送纳税申报表。特定行业的工资、薪金所得应纳的税款,可以实行按年计算、分月预缴的方式计征,具体办法由国务院规定。

  个体工商户的生产、经营所得应纳的税款,按年计算,分月预缴,由纳税义务人在次月七日内预缴,年度终了后三个月内汇算清缴,多退少补。

  对企事业单位的承包经营、承租经营所得应纳的税款,按年计算,由纳税义务人在年度终了后三十日内缴入国库,并向税务机关报送纳税申报表。纳税义务人在一年内分次取得承包经营、承租经营所得的,应当在取得每次所得后的七日内预缴,年度终了后三个月内汇算清缴,多退少补。从中国境外取得所得的纳税义务人,应当在年度终了后三十日内,将应纳的税款缴入国库,并向税务机关报送纳税申报表。

  第十条 各项所得的计算,以人民币为单位。所得为外国货币的,按照国家外汇管理机关规定的外汇牌价折合成人民币缴纳税款。

  第十一条 对扣缴义务人按照所扣缴的税款,付给百分之二的手续费。

  第十二条 对储蓄存款利息所得征收个人所得税的开征时间和征收办法由国务院规定。

  第十三条 个人所得税的征收管理,依照《中华人民共和国税收征收管理法》的规定执行。

  第十四条 国务院根据本法制定实施条例。

  第十五条 本法自公布之日起施行。

Individual Income Tax Law of the People's Republic of China

  Hu Jintao, Chairman of the People's Republic of China

  October 27, 2005

Individual Income Tax Law of the People's Republic of China

  (Adopted at the 3rd session of 5th National People's Congress on September 10, 1980, revised for the first time according to Decision on Amending1 Individual Income Tax Law of the People's Republic of China at the 4the session of 8th National People's Congress Standing2 Committee on October 31, 1003, revised for the second time according to Decision on Amending Individual Income Tax Law of the People's Republic of China at 11th session of 9th National People's Congress on August 30, 1999, and revised for the third time according to Decision on Amending Individual Income Tax Law of the People's Republic of China at 18th session of 10th National People's Congress on October 27, 2005.)

  Article 1 Individual income tax shall be levied3 in accordance with the provisions of this Law by individuals who have domicile in China, or though without domicile but have resided for one year or more in China on their income derived5 from sources within and outside China.

  Individuals who are neither domiciled nor resident in China, or who are not domiciled and reside for less than one year in China, shall pay individual income tax in accordance with this Law on income derived form sources within China.

  Article 2 Individual income tax shall be levied on the following categories of income:

  1. Income from wages, salaries;

  2. Income from production, operation derived by industrial and commercial households;

  3. Income from contractual or leasing operations to enterprises or institutions;

  4. Income from labor6 service payment;

  5. Income from authors remuneration;

  6. Income from royalties7;

  7. Income from interest, dividends8 and extra dividends;

  8. Income from lease of property;

  9. Income from transfer of properly;

  10. Contingent9 income;

  11.Other income specified10 as taxable by the finance department of the State Council.

  Article 3 Individual income tax rates

  1.Income from wages and salaries, applying to progressive tax rate, shall be taxed at rates ranging from 5% to 45% (see the appended tax rate schedule).

  2.Income from production and business of individual industrialists11 and merchants and income from contracted or leased operation of enterprises or institutions shall be taxed at progressive rates ranging from 5% to 35% (see the appended tax rate schedule).

  3.Income from author's remuneration, applying to proportional rate, shall be taxed at a flat rate of 20%. The amount of tax payable12 however shall be reduced by 30%.

  4. Income from remuneration for labor service, applying to proportional rate, shall be taxed at a rate of 20%. where a specific payment of income from remuneration for personal service is excessively high, additional tax can be levied at a rate to be specifically determined13 by the State Council.

  5.Income from royalties, interest, dividends, bonuses, lease of property and transfer of property, as well as contingent income and other income, applying to proportional rate, shall be taxed at a rate of 20%.

  Article 4 The following categories of income shall be exempted15 from individual income tax:

  1. Awards for achievements in science, education, technology, culture, public health, physical culture and environmental protection granted by the provincial16 people's governments, ministries17 and commissions under the State Council, the People's Liberation Army units at army level and above and foreign or international organizations;

  2. Interest income on national debt and financial bond issued by the state;

  3. Subsidies18 and allowances received under the state uniform provisions;

  4 Welfare benefits, survivors19 pensions and relief payments;

  5 Insurance indemnities20;

  6. Military severance22 pay and demobilization pay received by members of the armed forces;

  7. Settlement pay, severance pay, retirement23 pay and retirement living allowances received by public servants and workers under state uniform provisions;

  8. Income derived by the diplomatic agents, consular24 officers and other personnel in the embassies or consulates25 abroad and other personnel who are exempt14 from tax under the provisions of the relevant Laws of China;

  9. Income exempt from tax as stipulated26 in the international conventions to which the Chinese Government is a party and in agreements it has entered into; and

  10. Income exempt from tax with the approval of the finance department of the State Council.

  Article 5 In any of the following circumstances, individual income tax may be reduced upon approval:

  1. Income derived by disabled persons, unsupported aged27 persons or members of martyr's family;

  2. The taxpayer28 suffers major losses caused by sever21 natural disasters;

  3. Other cases in which reduction is approved by the finance department of the State Council.

  Article 6 The amount of taxable income shall be computed29 as follows:

  1. For income from wages and salaries, a monthly deduction30 of 1600 yuan shall be allowed for expenses and the excess part shall be the taxable income;

  2. For income from production or business operation derived by individual industrial and commercial households, the taxable income shall be the amount remaining from the gross income in a tax year after deduction of the costs, expenses and losses;

  3. For income from contracted or leased operation of enterprises or institutions, the taxable income shall be the amount remaining from the gross income in a tax year after the deduction of necessary expenses;

  4. For income from remuneration for labor service, author's remuneration, royalties and lease of property, a deduction of 800 yuan shall be allowed for expenses, if the amount received in a single payment is less than 4000 yuan; for single payments of 4000 yuan or more, a deduction of 20% shall be allowed for expenses. The remaining amount after the deduction shall be the taxable income;

  5. For income from transfer of property, the taxable income shall be the amount remaining from the gross transfer income after deducting31 the original value of the property and reasonable expenses;

  6. For interest, dividends, bonuses, contingent income and other income, the taxable income may be the full amount received in each payment. The part of individual income donated to educational and other public welfare undertakings32, shall be deducted33 from the taxable income in accordance with the relevant regulations formulated34 by the State Council.

  For the taxpayer who have no domicile in China but derive4 wages and salaries from sources within China, or have domicile in China but derive wages and salaries from sources outside China, the additional deduction for expenses shall be allowed on the basis of the average income level, living standard and the changes of exchange rates. the scope of application and amount of the additional deduction for expenses shall be regulated by the State Council.

  Article 7 Income tax paid to foreign tax authorities by the taxpayer on income derived from sources outside China shall be allowed as credit against the amount of income tax payable. The creditable amount, however, shall not exceed the amount of tax otherwise payable under this Law in respect of the income derived from the sources outside China.

  Article 8 For individual income tax, the income earner shall be the taxpayer and the paying unit or individual shall be the withholding35 agent. Taxpayers36 whose income exceed the sum stipulated by the State Council, or who receive wages or salaries from two or more payers, or taxpayers without withholding agent, and other circumstances stipulated by the State Council, shall file tax returns in accordance with national regulations. Withholding agent shall handle withholding for all members in accordance with national regulations.

  Article 9 The tax withheld37 by the withholding agent on monthly basis, and the tax paid by the self-reporting individual, shall be paid to the state treasury38 within the first seven days of the following month and report the tax returns to the tax authorities.

  For income from wages and salaries, the tax shall be levied on monthly basis. The tax shall be withheld by the withholding agent or paid by the taxpayers to the state treasury within the first seven days of the following month together with the tax returns filed with the tax authorities. For income from wages and salaries in specified industries, the tax may be computed on annual basis and paid in advance in monthly installments40, specific rules shall be regulated by the State Council.

  For income from production or business operation derived by individual industrial and commercial households, the tax payable shall be computed on annual basis and paid in advance in monthly installments. Such payments shall be made within the first seven days after the end of each month and the final settlement shall be made within three months after the end of each tax year. Any excess payment shall be refunded41 and any deficiency repaid.

  For income from contracted or leased operation of enterprises and institutions, the tax payable shall be computed on annual basis and paid to the state treasury within thirty days after the end of each tax year, together with the tax returns filed with the tax authorities. For the taxpayers receiving income from contracted or leased operation in installment39 during the year, the tax payable shall be paid in advance installments within the first seven days after each time when a payment is made, and the final settlement shall be made within three months after the end of each tax year; and excess payment shall be refunded and any deficiency repaid. For taxpayers who derive income outside China, the tax payable shall be paid to the state treasury within thirty days after the end of each tax year, together with the tax returns filed with the tax authorities.

  Article 10 All categories of income shall be computed in Renminbi (RMB). Income in foreign currency shall be converted into Renminbi for tax purposes according to the exchange rate quoted by the state exchange control authorities.

  Article 11 A handling fee of 2% of the amount of tax withheld shall be paid to the withholding agent.

  Article 12 Time and measures for collecting individual income tax from income of interest on deposit are stipulated by the State Council.

  Article 13 Tax administration of the individual income tax shall be proceeded in accordance with Administration Law for Tax Levying42 of the People's Republic of China.

  Article 14 The detailed43 rules and regulations for the implementation44 shall be formulated by the State Council in accordance with this Law.

  Article 15 This Law shall enter into force on the day of its promulgation



点击收听单词发音收听单词发音  

1 amending 3b6cbbbfac3f73caf84c14007b7a5bdc     
改良,修改,修订( amend的现在分词 ); 改良,修改,修订( amend的第三人称单数 )( amends的现在分词 )
参考例句:
  • Amending acts in 1933,1934, and 1935 attempted to help honest debtors rehabilitate themselves. 一九三三年,一九三四年和一九三五年通过的修正案是为了帮助诚实的债务人恢复自己的地位。
  • Two ways were used about the error-amending of contour curve. 采用两种方法对凸轮轮廓曲线进行了修正。
2 standing 2hCzgo     
n.持续,地位;adj.永久的,不动的,直立的,不流动的
参考例句:
  • After the earthquake only a few houses were left standing.地震过后只有几幢房屋还立着。
  • They're standing out against any change in the law.他们坚决反对对法律做任何修改。
3 levied 18fd33c3607bddee1446fc49dfab80c6     
征(兵)( levy的过去式和过去分词 ); 索取; 发动(战争); 征税
参考例句:
  • Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
  • Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。
4 derive hmLzH     
v.取得;导出;引申;来自;源自;出自
参考例句:
  • We derive our sustenance from the land.我们从土地获取食物。
  • We shall derive much benefit from reading good novels.我们将从优秀小说中获得很大好处。
5 derived 6cddb7353e699051a384686b6b3ff1e2     
vi.起源;由来;衍生;导出v.得到( derive的过去式和过去分词 );(从…中)得到获得;源于;(从…中)提取
参考例句:
  • Many English words are derived from Latin and Greek. 英语很多词源出于拉丁文和希腊文。 来自《简明英汉词典》
  • He derived his enthusiasm for literature from his father. 他对文学的爱好是受他父亲的影响。 来自《简明英汉词典》
6 labor P9Tzs     
n.劳动,努力,工作,劳工;分娩;vi.劳动,努力,苦干;vt.详细分析;麻烦
参考例句:
  • We are never late in satisfying him for his labor.我们从不延误付给他劳动报酬。
  • He was completely spent after two weeks of hard labor.艰苦劳动两周后,他已经疲惫不堪了。
7 royalties 1837cbd573d353f75291a3827b55fe4e     
特许权使用费
参考例句:
  • I lived on about ?3,000 a year from the royalties on my book. 我靠着写书得来的每年约3,000英镑的版税生活。 来自辞典例句
  • Payments shall generally be made in the form of royalties. 一般应采取提成方式支付。 来自经济法规部分
8 dividends 8d58231a4112c505163466a7fcf9d097     
红利( dividend的名词复数 ); 股息; 被除数; (足球彩票的)彩金
参考例句:
  • Nothing pays richer dividends than magnanimity. 没有什么比宽宏大量更能得到厚报。
  • Their decision five years ago to computerise the company is now paying dividends. 五年前他们作出的使公司电脑化的决定现在正产生出效益。
9 contingent Jajyi     
adj.视条件而定的;n.一组,代表团,分遣队
参考例句:
  • The contingent marched in the direction of the Western Hills.队伍朝西山的方向前进。
  • Whether or not we arrive on time is contingent on the weather.我们是否按时到达要视天气情况而定。
10 specified ZhezwZ     
adj.特定的
参考例句:
  • The architect specified oak for the wood trim. 那位建筑师指定用橡木做木饰条。
  • It is generated by some specified means. 这是由某些未加说明的方法产生的。
11 industrialists 0dad60c7e857d7574674d1c3c3f6ad96     
n.工业家,实业家( industrialist的名词复数 )
参考例句:
  • This deal will offer major benefits to industrialists and investors. 这笔交易将会让实业家和投资者受益匪浅。 来自《简明英汉词典》
  • The government has set up a committee of industrialists and academics to advise it. 政府已成立了一个实业家和学者的委员会来为其提供建议。 来自《简明英汉词典》
12 payable EmdzUR     
adj.可付的,应付的,有利益的
参考例句:
  • This check is payable on demand.这是一张见票即付的支票。
  • No tax is payable on these earnings.这些收入不须交税。
13 determined duszmP     
adj.坚定的;有决心的
参考例句:
  • I have determined on going to Tibet after graduation.我已决定毕业后去西藏。
  • He determined to view the rooms behind the office.他决定查看一下办公室后面的房间。
14 exempt wmgxo     
adj.免除的;v.使免除;n.免税者,被免除义务者
参考例句:
  • These goods are exempt from customs duties.这些货物免征关税。
  • He is exempt from punishment about this thing.关于此事对他已免于处分。
15 exempted b7063b5d39ab0e555afef044f21944ea     
使免除[豁免]( exempt的过去式和过去分词 )
参考例句:
  • His bad eyesight exempted him from military service. 他因视力不好而免服兵役。
  • Her illness exempted her from the examination. 她因病而免试。
16 provincial Nt8ye     
adj.省的,地方的;n.外省人,乡下人
参考例句:
  • City dwellers think country folk have provincial attitudes.城里人以为乡下人思想迂腐。
  • Two leading cadres came down from the provincial capital yesterday.昨天从省里下来了两位领导干部。
17 ministries 80c65392682fb821af91521513be1259     
(政府的)部( ministry的名词复数 ); 神职; 牧师职位; 神职任期
参考例句:
  • Local authorities must refer everything to the central ministries. 地方管理机构应请示中央主管部门。
  • The number of Ministries has been pared down by a third. 部委的数量已经减少了1/3。
18 subsidies 84c7dc8329c19e43d3437248757e572c     
n.补贴,津贴,补助金( subsidy的名词复数 )
参考例句:
  • European agriculture ministers failed to break the deadlock over farm subsidies. 欧洲各国农业部长在农业补贴问题上未能打破僵局。
  • Agricultural subsidies absorb about half the EU's income. 农业补贴占去了欧盟收入的大约一半。 来自《简明英汉词典》
19 survivors 02ddbdca4c6dba0b46d9d823ed2b4b62     
幸存者,残存者,生还者( survivor的名词复数 )
参考例句:
  • The survivors were adrift in a lifeboat for six days. 幸存者在救生艇上漂流了六天。
  • survivors clinging to a raft 紧紧抓住救生筏的幸存者
20 indemnities e896f7bd62a3a10a9eb6a6bfdbc19bb0     
n.保障( indemnity的名词复数 );赔偿;赔款;补偿金
参考例句:
  • Experience shows that large indemnities do not work. 经验证明大量的赔款是行不通的。 来自辞典例句
  • The imperialist powers repeatedly forced the Qing government to cede territory and pay indemnities. 帝国主义列强多次强迫清朝政府割地赔款。 来自辞典例句
21 sever wTXzb     
v.切开,割开;断绝,中断
参考例句:
  • She wanted to sever all her connections with the firm.她想断绝和那家公司的所有联系。
  • We must never sever the cultural vein of our nation.我们不能割断民族的文化血脉。
22 severance WTLza     
n.离职金;切断
参考例句:
  • Those laid off received their regular checks,plus vacation and severance pay.那些被裁的人都收到他们应得的薪金,再加上假期和解职的酬金。Kirchofer was terminated,effective immediately--without severance or warning.科奇弗被解雇了,立刻生效--而且没有辞退费或者警告。
23 retirement TWoxH     
n.退休,退职
参考例句:
  • She wanted to enjoy her retirement without being beset by financial worries.她想享受退休生活而不必为金钱担忧。
  • I have to put everything away for my retirement.我必须把一切都积蓄起来以便退休后用。
24 consular tZMyq     
a.领事的
参考例句:
  • He has rounded out twenty years in the consular service. 他在领事馆工作已整整20年了。
  • Consular invoices are declarations made at the consulate of the importing country. 领事发票是进口国领事馆签发的一种申报书。
25 consulates b5034a9d5292ecb2857093578fba4a2c     
n.领事馆( consulate的名词复数 )
参考例句:
  • Consulates General of The People's Republic at Los Angeles. 中华人民共和国驻洛杉矶总领事馆。 来自互联网
  • The country's embassies, consulates and other diplomatic missions stationed in other countries. (七)家驻外使馆、馆和其他外交代表机构。 来自互联网
26 stipulated 5203a115be4ee8baf068f04729d1e207     
vt.& vi.规定;约定adj.[法]合同规定的
参考例句:
  • A delivery date is stipulated in the contract. 合同中规定了交货日期。
  • Yes, I think that's what we stipulated. 对呀,我想那是我们所订定的。 来自辞典例句
27 aged 6zWzdI     
adj.年老的,陈年的
参考例句:
  • He had put on weight and aged a little.他胖了,也老点了。
  • He is aged,but his memory is still good.他已年老,然而记忆力还好。
28 taxpayer ig5zjJ     
n.纳税人
参考例句:
  • The new scheme will run off with a lot of the taxpayer's money.这项新计划将用去纳税人许多钱。
  • The taxpayer are unfavourably disposed towards the recent tax increase.纳税者对最近的增加税收十分反感。
29 computed 5a317d3dd3f7a2f675975a6d0c11c629     
adj.[医]计算的,使用计算机的v.计算,估算( compute的过去式和过去分词 )
参考例句:
  • He computed that the project would take seven years to complete. 他估计这项计划要花七年才能完成。 来自《简明英汉词典》
  • Resolving kernels and standard errors can also be computed for each block. 还可以计算每个块体的分辨核和标准误差。 来自辞典例句
30 deduction 0xJx7     
n.减除,扣除,减除额;推论,推理,演绎
参考例句:
  • No deduction in pay is made for absence due to illness.因病请假不扣工资。
  • His deduction led him to the correct conclusion.他的推断使他得出正确的结论。
31 deducting a8b7c0fd0943a3e50d5131ea645ec08e     
v.扣除,减去( deduct的现在分词 )
参考例句:
  • Deducting drop size and velocity from circular blood stains. 如何从循环的血液中降低血滴的大小和速度。 来自电影对白
  • Ordinary shareholders receive dividend from profit after deducting the preference shares dividend. 普通股股东可获派剩馀的盈利为股息。 来自互联网
32 undertakings e635513464ec002d92571ebd6bc9f67e     
企业( undertaking的名词复数 ); 保证; 殡仪业; 任务
参考例句:
  • The principle of diligence and frugality applies to all undertakings. 勤俭节约的原则适用于一切事业。
  • Such undertakings require the precise planning and foresight of military operations. 此举要求军事上战役中所需要的准确布置和预见。
33 deducted 0dc984071646e559dd56c3bd5451fd72     
v.扣除,减去( deduct的过去式和过去分词 )
参考例句:
  • The cost of your uniform will be deducted from your wages. 制服费将从你的工资中扣除。
  • The cost of the breakages will be deducted from your pay. 损坏东西的费用将从你的工资中扣除。 来自《简明英汉词典》
34 formulated cfc86c2c7185ae3f93c4d8a44e3cea3c     
v.构想出( formulate的过去式和过去分词 );规划;确切地阐述;用公式表示
参考例句:
  • He claims that the writer never consciously formulated his own theoretical position. 他声称该作家从未有意识地阐明他自己的理论见解。 来自《简明英汉词典》
  • This idea can be formulated in two different ways. 这个意思可以有两种说法。 来自《现代汉英综合大词典》
35 withholding 7eXzD6     
扣缴税款
参考例句:
  • She was accused of withholding information from the police. 她被指控对警方知情不报。
  • The judge suspected the witness was withholding information. 法官怀疑见证人在隐瞒情况。
36 taxpayers 8fa061caeafce8edc9456e95d19c84b4     
纳税人,纳税的机构( taxpayer的名词复数 )
参考例句:
  • Finance for education comes from taxpayers. 教育经费来自纳税人。
  • She was declaiming against the waste of the taxpayers' money. 她慷慨陈词猛烈抨击对纳税人金钱的浪费。
37 withheld f9d7381abd94e53d1fbd8a4e53915ec8     
withhold过去式及过去分词
参考例句:
  • I withheld payment until they had fulfilled the contract. 他们履行合同后,我才付款。 来自《简明英汉词典》
  • There was no school play because the principal withheld his consent. 由于校长没同意,学校里没有举行比赛。 来自《简明英汉词典》
38 treasury 7GeyP     
n.宝库;国库,金库;文库
参考例句:
  • The Treasury was opposed in principle to the proposals.财政部原则上反对这些提案。
  • This book is a treasury of useful information.这本书是有价值的信息宝库。
39 installment 96TxL     
n.(instalment)分期付款;(连载的)一期
参考例句:
  • I shall soon pay the last installment of my debt.不久我将偿付我的最后一期债款。
  • He likes to buy things on the installment plan.他喜欢用分期付款法购买货物。
40 installments 7d41ca7af6f495d8e3432f8a4544f253     
部分( installment的名词复数 )
参考例句:
  • The first two installments were pretty close together in 1980. 第一次和节二次提款隔得很近,都是在1980年提的。
  • You have an installments sales contract. 你已经订立了一份分期付款的买卖契约了。
41 refunded ad32204fca182b862a5f97a5534c03a2     
v.归还,退还( refund的过去式和过去分词 )
参考例句:
  • Postage costs will be refunded (to you). 邮费将退还(给你)。 来自辞典例句
  • Yes, it will be refunded to you at the expiration of the lease. 是的,租约期满时,押金退回。 来自无师自通 校园英语会话
42 levying 90ad9be315edeae7731b2d08f32e26d5     
征(兵)( levy的现在分词 ); 索取; 发动(战争); 征税
参考例句:
  • The high tax will be given levying to the foreign country car. 对外国汽车要予以征收高税。
  • Levying estate income tax are considered to be goods tax. 遗产税是在财产所有者死亡后所征收的税。
43 detailed xuNzms     
adj.详细的,详尽的,极注意细节的,完全的
参考例句:
  • He had made a detailed study of the terrain.他对地形作了缜密的研究。
  • A detailed list of our publications is available on request.我们的出版物有一份详细的目录备索。
44 implementation 2awxV     
n.实施,贯彻
参考例句:
  • Implementation of the program is now well underway.这一项目的实施现在行情看好。
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