关税中介金融公司

㈠ 求助：企业（一般企业，非金融企业）之间的资金占用费支出可在税前扣除吗资金占用费收入要纳营业税吗

如题，所谓资金占用费支出 如果在利息合理范围内且有合法发票支撑可以税前扣除
现在营改增，需要到国税去开票
以往是到地税去开票 收入要纳增值税

㈡ 企业通过金融资产交易所发行融资成本能税前扣除吗

企业通过金融资产交易所发行融资成本，能税前扣除。

税前扣除项目主要包括：

与取得收入有关的、合理的、实际发生的支出，包括成本、费用、税金、损失和其他支出，准予在计算应纳税所得额时扣除。

1.税金:指销售税金及附加

（1）六税一费：已缴纳的消费税、营业税、城建税、资源税、土地增值税、出口关税及教育费附加；

（2）增值税为价外税，不包含在计税中，应纳税所得额计算时不得扣除。

（3）企业缴纳的房产税、车船税、土地使用税、印花税等，已经计入管理费中扣除的，不再作为销售税金单独扣除。

2.其他支出，是指除成本、费用、税金、损失外，企业在生产经营活动中发生的与生产经营活动有关的、合理的支出。

提示：企业发生与生产经营有关的手续费及佣金支出，不超过以下规定计算限额以内的部分，准予扣除；超过部分，不得扣除。

①保险企业：财产保险企业按当年全部保费收入扣除退保金等后余额的15%（含本数，下同）计算限额；人身保险企业按当年全部保费收入扣除退保金等后余额的10%计算限额。

②其他企业：按与具有合法经营资格中介服务机构或个人（不含交易双方及其雇员、代理人和代表人等）所签订服务协议或合同确认的收入金额的5%计算限额。

扩展阅读：

（1）非金融企业向金融企业借款的利息支出、金融企业的各项存款利息支出和同业拆借利息支出、企业经批准发行债券的利息支出，准予扣除。

（2）非金融企业向非金融企业借款的利息支出，不超过按照金融企业同期同类贷款利率计算的数额的部分，准予扣除。

（3）关联方借款利息处理

企业从其关联方接受的债权性投资与权益性投资的比例超过规定标准而发生的利息支出，不得在计算应纳税所得额时扣除。

债权性投资与权益性投资的比例：

①金融企业（5:1）

②其他企业（2:1）

不得扣除的利息支出=年度实际支付的全部关联方利息×（1-标准比例÷关联债资比例）

㈢ 在营业税中，以营业收入减去一定的支出作为计税依据计征营业税的金融业务包括（ ）。

税法规定，对一般贷款、典当、金融经纪业等中介服务，以取得的利息收入全额或手续费收入全额确认为营业额；对转贷外汇，按贷款利息收入减去支付境外的借款利息支出后的余额确认为营业额；外汇、证券、期货等金融商品转让，按卖出价减去买入价后的差额确认为营业额

㈣ 谁有近年来出现大的金融危机的具体资料

经济危机是指经济系统没有产生足够的消费价值，也就是生产能力过剩的危机。有的学者把经济危机分为被动型危机与主动型危机两种类型。所谓被动型经济危机是指该国宏观经济管理当局在没有准备的情况下出现经济的严重衰退或大幅度的货币贬值从而引发金融危机进而演化为经济危机的情况。如果危机的性质属于这种被动型的，很难认为这种货币在危机之后还会回升，危机过程实际上是对该国货币价值重新寻求和确认的过程。主动型危机是指宏观经济管理当局为了达到某种目的采取的政策行为的结果。危机的产生完全在管理当局的预料之中，危机或经济衰退可以视作为改革的机会成本。

金融危机是指一个国家或几个国家与地区的全部或大部分金融指标(如：短期利率、货币资产、证券、房地产、土地(价格)、商业破产数和金融机构倒闭数)的急剧、短暂和超周期的恶化。其特征是人们基于经济未来将更加悲观的预期，整个区域内货币币值出现幅度较大的贬值，经济总量与经济规模出现较大的损失，经济增长受到打击。往往伴随着企业大量倒闭，失业率提高，社会普遍的经济萧条，甚至有些时候伴随着社会动荡或国家政治层面的动荡。金融危机可以分为货币危机、债务危机、银行危机等类型。近年来的金融危机越来越呈现出某种混合形式的危机。
希望采纳

㈤ 有关金融中译英1

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在线翻译的
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责权利uniform mechanism to guard against the risk of debt.