应交税金 tax payable
- 公司未偿债务和按揭住房的屋主需支付的利息一项费用减少他们的应交税金。
The interest paid by a company on its outstanding debt as well as the interest paid by a homeowner on his/her mortgage, is deductible from income as an expenses o can reduce the amount of tax owed. - 应付款项,应当按照应付票据、应付帐款、应付工资、应交税金、应付股利和其他应付款等分别核算。
Payables shall be accounted for separately where appropriate as bills payable, accounts payable, accrued payroll, tax payable, dividend payable and other payables. - 其次,要求享受减税、免税待遇的纳税人,在减税、免税期间无论当期是否有应交税金发生,都要对减免税情况予以申报。
Secondly, taxpayers who are enjoying the above-mentioned tax incentive should report to tax bureau continuingly during the incentive period no matter there is generated taxable income or not.
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