基本解释

• [经济学]应计所得税款

英汉例句

双语例句

• If proceeds are accrued by the transfer on part of the foreign party, the transferee shall present tax payment receipt on withholding income tax.
  外方若有转股收益，受让方应出具代扣代缴预提所得税完税凭证；
• If proceeds are accrued by the reduction (withdrawal) of investment on part of the foreign party, tax payment receipt on withholding income tax shall be presented.
  外方若有减（撤）资收益，应出具代扣代缴预提所得税完税凭证；

专业释义

经济学

• 应计所得税款