Article32a company type stock exchange shall set aside thirty to eighty percent of the after tax profit as the special reserve .

第32条公司制证券交易所应于每年 税后盈馀项下，提列百分之三十至八十特别盈馀 公积。

Article 128 . Securities companies shall withhold from their yearly after ? Tax earnings a securities transaction risk reserve to cover losses incurred from securities transactions . The specific ratio of withholding shall be regulated by the State Council securities regulatory body .

第一百二十八条证券公司从每年的 税后利润中提取交易风险 准备金，用于弥补证券交易的损失，其提取的具体比例由国务院证券监督管理机构规定。

Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax also as Reserve Funds of Capital Surplus .

在发生接受捐赠实物资产业务和资产评估增值业务时，应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得 税，暂计资本 公积 准备项目。

The laws of accounting and tax revenue request and allow enterprises to have reserve for bad debts by using budget and it will be part of enterprises ' profits and losses but both parties show big difference in management and calculation .

会计和 税收相关法规都要求或允许企业采用预计的方法 计提坏账 准备，并将其计入企业损益，但双方在管理和计提方法上都存在较大差异。

If such factors as increases in business tax and in the drawing of bad debt reserve requirement are taken into account State-owned commercial banks would have recorded greater profits last year .

如果加上营业 税增加、呆账 准备金 提取增加等因素，国有银行实际盈利水平将更高。

There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets .

企业在提取和转回固定资产减值 准备时，其会计处理方法和 税收法规规定存在较大差异。

How can I open a tax reserve certificate account ?

如何申请 储 税券帐户？

Once purchased tax reserve certificates TRCs are interest bearing .

一经购买后，储 税 券可获支付利息。

As long as tax hikes remained on the table as a means of trimming the deficit industries that could see their bottom lines bitten wanted to reserve the right to object .

只要政府依然将增 税作为减赤手段，那么自身利益岌岌可危的行业仍希望 保留反对的权利。

You can check the balance of your tax reserve certificate account including the total amount of unused electronic TRC and the accrued interest .

你可查询你的 储 税券帐户结馀，包括电子储税券及利息总额。

We will develop a multilevel system of credit guarantees for these enterprises and implement the policy of exempting business tax for qualified credit guarantee agencies serving them and allow those agencies to exempt withdrawals from reserve funds and compensation for losses from taxation .

发展多层次中小企业信用担保体系，落实好对符合条件的中小企业信用担保机构免征营业 税、 准备金提取和代偿损失在税前扣除的政策。

Approved by the state council the business tax on the interest revenues of the loans in foreign exchange launched by the financial institute by commission of the administrations for foreign exchange in the process of its management of the state foreign exchange reserve shall be exempted .

经国务院批准，对外汇管理部门在从事国家外汇 储备经营过程中，委托金融机构发放的外汇贷款利息收入免征营业 税。

Under the electronic tax reserve certificates scheme certificates can be purchased by various electronic payment means : bank autopay phone payment Internet payment and bank ATM transfer .

在电子 储 税券计划下，纳税人可透过各种电子付款途径购买，包括银行自动转账、电话、互联网及银行自动柜员机等。

Standing Order Form for Tax Reserve Certificate train composition notice

长期委购 储 税券通知书列车编组顺序通知书

You can acquire electronic tax reserve certificates into your tax reserve certificate account for tax payment .

您可于您的储税券帐户购买电子 储 税券，作缴税之用。