匯總繳納 的英文怎麼說

中文拼音 [huìzǒngjiǎonà]
匯總繳納 英文
pay on a consolidated basis
  • 匯 : Ⅰ動詞1 （匯合） converge 2 （聚集; 聚合） gather together 3 （通過郵電局、 銀行把款項劃撥到別處）...
  • 總 : Ⅰ動詞（總括; 匯集） assemble; gather; put together; sum up Ⅱ形容詞1 （全部的; 全面的） general; o...
  • 繳 : 繳名詞[書面語] （系在箭上的絲繩, 射鳥用） silk rope （fastened to the arrow）
  • 納 : Ⅰ動詞1 （收進來; 放進來） receive; admit 2 （接受） accept; take in 3 （享受） enjoy; take deligh...
  • 匯總 : gather; collect; pool
  • 繳納 : pay
  1. Income from production and business operations and other income derived by the branches within or outside china of an enterprise with foreign investment shall be consolidated by the head office for purposes of the payment of income tax

    外商投資企業在中國境內或者境外分支機構的生產、經營所得和其他所得，由總機構匯總繳納所得稅。
  2. In case a non - resident enterprise has set up two or more organs or establishments within the territory of china, it may choose to have its main organ or establishment make a consolidated payment of the enterprise income tax upon the examination and approval of the tax organ

    非居民企業在中國境內設立兩個或者兩個以上機構、場所的，經稅務機關審核批準，可以選擇由其主要機構、場所匯總繳納企業所得稅。
  3. Article 12 the income tax already paid abroad by an enterprise with foreign investment for its income originating outside china may, in filing its consolidated income tax return, be deducted from its total tax amount payable, however, the amount deducted may not exceed the tax amount payable calculated in accordance with the provisions of this law for its income abroad

    第十二條外商投資企業來源於中國境外的所得已在境外繳納的所得稅稅款，準予在匯總納稅時，從其應納稅額中扣除，但扣除額不得超過其境外所得依照本法規定計算的應納稅額。
  4. Article 17 an enterprise may not offset the losses of its overseas business organs against the profits of its domestic business organs in the consolidated calculation of its enterprise income taxes

    第十七條企業在匯總計算繳納企業所得稅時，其境外營業機構的虧損不得抵減境內營業機構的盈利。
  5. As regards a resident enterprise which has set up operational organs without legal person status inside the territory of china, it shall, on a consolidated basis, calculate and pay its enterprise income taxes

    居民企業在中國境內設立不具有法人資格的營業機構的，應當匯總計算並繳納企業所得稅。
  6. Enterprise with foreign investment have the right to deduct from the tax payable the foreign income tax already paid abroad in respect of income derived from sources outside china when filing consolidated income tax return

    59外商投資企業來源於中國境外的所得已在境外繳納的所得稅稅款，在匯總納稅時有從應納稅額中扣除的權利。
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