關稅中介金融公司

㈠ 求助：企業（一般企業，非金融企業）之間的資金佔用費支出可在稅前扣除嗎資金佔用費收入要納營業稅嗎

如題，所謂資金佔用費支出 如果在利息合理范圍內且有合法發票支撐可以稅前扣除
現在營改增，需要到國稅去開票
以往是到地稅去開票 收入要納增值稅

㈡ 企業通過金融資產交易所發行融資成本能稅前扣除嗎

企業通過金融資產交易所發行融資成本，能稅前扣除。

稅前扣除項目主要包括：

與取得收入有關的、合理的、實際發生的支出，包括成本、費用、稅金、損失和其他支出，准予在計算應納稅所得額時扣除。

1.稅金:指銷售稅金及附加

（1）六稅一費：已繳納的消費稅、營業稅、城建稅、資源稅、土地增值稅、出口關稅及教育費附加；

（2）增值稅為價外稅，不包含在計稅中，應納稅所得額計算時不得扣除。

（3）企業繳納的房產稅、車船稅、土地使用稅、印花稅等，已經計入管理費中扣除的，不再作為銷售稅金單獨扣除。

2.其他支出，是指除成本、費用、稅金、損失外，企業在生產經營活動中發生的與生產經營活動有關的、合理的支出。

提示：企業發生與生產經營有關的手續費及傭金支出，不超過以下規定計算限額以內的部分，准予扣除；超過部分，不得扣除。

①保險企業：財產保險企業按當年全部保費收入扣除退保金等後余額的15%（含本數，下同）計算限額；人身保險企業按當年全部保費收入扣除退保金等後余額的10%計算限額。

②其他企業：按與具有合法經營資格中介服務機構或個人（不含交易雙方及其雇員、代理人和代表人等）所簽訂服務協議或合同確認的收入金額的5%計算限額。

擴展閱讀：

（1）非金融企業向金融企業借款的利息支出、金融企業的各項存款利息支出和同業拆借利息支出、企業經批准發行債券的利息支出，准予扣除。

（2）非金融企業向非金融企業借款的利息支出，不超過按照金融企業同期同類貸款利率計算的數額的部分，准予扣除。

（3）關聯方借款利息處理

企業從其關聯方接受的債權性投資與權益性投資的比例超過規定標准而發生的利息支出，不得在計算應納稅所得額時扣除。

債權性投資與權益性投資的比例：

①金融企業（5:1）

②其他企業（2:1）

不得扣除的利息支出=年度實際支付的全部關聯方利息×（1-標准比例÷關聯債資比例）

㈢ 在營業稅中，以營業收入減去一定的支出作為計稅依據計征營業稅的金融業務包括（ ）。

稅法規定，對一般貸款、典當、金融經紀業等中介服務，以取得的利息收入全額或手續費收入全額確認為營業額；對轉貸外匯，按貸款利息收入減去支付境外的借款利息支出後的余額確認為營業額；外匯、證券、期貨等金融商品轉讓，按賣出價減去買入價後的差額確認為營業額

㈣ 誰有近年來出現大的金融危機的具體資料

經濟危機是指經濟系統沒有產生足夠的消費價值，也就是生產能力過剩的危機。有的學者把經濟危機分為被動型危機與主動型危機兩種類型。所謂被動型經濟危機是指該國宏觀經濟管理當局在沒有準備的情況下出現經濟的嚴重衰退或大幅度的貨幣貶值從而引發金融危機進而演化為經濟危機的情況。如果危機的性質屬於這種被動型的，很難認為這種貨幣在危機之後還會回升，危機過程實際上是對該國貨幣價值重新尋求和確認的過程。主動型危機是指宏觀經濟管理當局為了達到某種目的採取的政策行為的結果。危機的產生完全在管理當局的預料之中，危機或經濟衰退可以視作為改革的機會成本。

金融危機是指一個國家或幾個國家與地區的全部或大部分金融指標(如：短期利率、貨幣資產、證券、房地產、土地(價格)、商業破產數和金融機構倒閉數)的急劇、短暫和超周期的惡化。其特徵是人們基於經濟未來將更加悲觀的預期，整個區域內貨幣幣值出現幅度較大的貶值，經濟總量與經濟規模出現較大的損失，經濟增長受到打擊。往往伴隨著企業大量倒閉，失業率提高，社會普遍的經濟蕭條，甚至有些時候伴隨著社會動盪或國家政治層面的動盪。金融危機可以分為貨幣危機、債務危機、銀行危機等類型。近年來的金融危機越來越呈現出某種混合形式的危機。
希望採納

㈤ 有關金融中譯英1

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Improve China's foreign-related economic system
Participation in the process of economic globalization, we must further reform and improve China's foreign-related economic system, in the foreign trade system, the use of foreign investment and expand foreign investment, the exchange rate system and the formation mechanism, as well as the progressive liberalization of capital account convertibility of RMB, etc. in accordance with the reform the current international rules and improved.
First of all, in foreign trade system reform, according to China's social and economic development, structural adjustment, as well as the need to join the World Trade Organization commitment to graally rece tariffs, rece and standardize the quota limit on the number of management, in accordance with the principle of non-discrimination against foreign procts and services to national treatment. At the same time, to learn from and use of international standards, and promote technical trade measures system, the effective implementation of health, safety, health and environmental protection inspection and quarantine and epidemic monitoring, prevention of harmful substances and biological immigrants through trade channels. In view of the current measures of trade protectionism in developed countries, and further establish and improve the anti-mping, countervailing and safeguard measures and other means to strengthen the foreign anti-mping, countervailing and responding to consultations, and safeguard China's enterprises in domestic and overseas markets legitimate rights and interests. Eligible to register the implementation of foreign trade management system, the progressive realization of liberalization of foreign trade enterprises of all types, the right to operate at the same time establish and improve the system of foreign trade and economic cooperation, give play to the role of intermediary organizations. In order to meet the accession to the World Trade Organization requirements, the current urgent need to lose no time in formulating and improving the foreign trade laws and regulations, increase the transparency of foreign trade policy, and establish and improve in line with international rules and China's national conditions of the foreign economic and trade system.
Secondly, in the use of foreign capital should continue to absorb foreign direct investment as a priority, and further improve the utilization of foreign investment policies, improve the investment environment, and graally to foreign-invested enterprises national treatment. In accordance with the accession to the World Trade Organization commitments, step-by-step liberalization of the banking, insurance, telecommunications, foreign trade, domestic trade, tourism and other service areas, foreign-invested enterprises on the progressive introction of national treatment, the development of a unified, standard and transparent access of foreign investment policy. In addition to national security and the economic lifeline of the importance of instries or enterprises, the lifting of other restrictions on the proportion of foreign shareholding enterprises. Encourage foreign investors, especially multinational corporations to participate in the reorganization and transformation of state-owned enterprises, invest in high-tech instries and export-oriented enterprises, and promote China's instrial restructuring and technological level, and actively explore the use of acquisition, merger, risk investment and investment funds in various ways to promote the use of foreign capital and state-owned enterprise property rights reform of the system. Policy guidance to encourage more foreign investment in central and western regions of the old instrial base, infrastructure construction, ecological construction and environmental protection, mineral and tourism resources development, development of competitive instries. Continue to make rational use of international financial organizations and foreign government loans, make good use of syndicated loans, financial leases, export credit and other international commercial loans. Strengthen the external debt of the whole-caliber management, strengthen the monitoring of external debt and short-term capital supervision, to maintain a reasonable scale of foreign debt, and optimize the debt structure, a sound borrowing also責權利uniform mechanism to guard against the risk of debt.