Glossary entry (derived from question below)
Sep 11, 2008 23:42
15 yrs ago
Chinese term
Australia
带征
Chinese to English
Bus/Financial
Accounting
企业所得税
计税依据项下出现的“销售收入（带征）”
Proposed translations
(English)
| 4 +2 | combined levy |
orientalhorizon
|
| 3 | taxed on a predetermined rate |
Cindy Zhao
|
| 2 -1 | tax band/tax zone |
Seema Ugrankar
|
Proposed translations
+2
3 hrs
orientalhorizon
Native in Chinese
Specializes in field
Banking,law,commerce,engineering
Native in: Chinese 
Works in: English to Chinese, Chinese to English, English, and 1 more.
Related KudoZ points
:
5
Selected
combined levy
所谓“带”征，是指对一些符合条件的企业，在征收企业税时，同时按规定的税率
“附带”征收个人所得税。这类企业一般为私营小企业，这种征收方式一般对企业及其所有者是一种税收优惠。此处“个人所得税”的“个人”是指企业的所有者。
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Note added at 3 hrs (2008-09-12 02:50:47 GMT)
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或者说，这是一种“混合”征税模式，即企业所得税与个人所得税合在一起征收，最终税率为企业所得税率与个人所得税率之和，请参阅“带征税费一览表”：
http://www.xhjjc.com/html/policy.htm
“附带”征收个人所得税。这类企业一般为私营小企业，这种征收方式一般对企业及其所有者是一种税收优惠。此处“个人所得税”的“个人”是指企业的所有者。
--------------------------------------------------
Note added at 3 hrs (2008-09-12 02:50:47 GMT)
--------------------------------------------------
或者说，这是一种“混合”征税模式，即企业所得税与个人所得税合在一起征收，最终税率为企业所得税率与个人所得税率之和，请参阅“带征税费一览表”：
http://www.xhjjc.com/html/policy.htm
1 KudoZ points awarded for this answer.
Comment: "Thank you :)"
-1
38 mins
Seema Ugrankar
India
India
India
Top quality translations & BTs
Native in: Gujarati 
, Hindi
Works in: English to Gujarati, English to Hindi, Gujarati to English, and 2 more.
tax band/tax zone
征 (zhēng) attack / expedition / journey / levy (troops or taxes) / trip
带 (dài) and / area / band / belt / bring / carry / consists of / girdle / lead / region / ribbon / show / wear / zone
带 (dài) and / area / band / belt / bring / carry / consists of / girdle / lead / region / ribbon / show / wear / zone
1 hr
Cindy Zhao
China
China
Native in Chinese
China
Legal and Financial Translator, M.A.
Native in: Chinese (Variants: Mandarin, Simplified)
Works in: English to Chinese, Chinese to English
taxed on a predetermined rate
带征是核定征收的一种方式，它由税务机关按照一定的标准，程序和方法，预先核定纳税人的应税所得率，由纳税人按规定进行申报缴纳的收入总额和成本费用等项目的实际发生额，按预先核定的应税所得率计算缴纳所得税的办法。
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