征稅額 的英文怎麼說
中文拼音 [zhēngshuìé]
征稅額
英文
collected amount-
They can impose tariffs and quotes on imported items.
他們可以對進口商品征稅，實行配額。Article 57. importation of self - use articles within the quantity specified by the customs general administration is exempted from import duties
第五十七條海關總署規定數額以內的個人自用進境物品，免征進口稅。Be not worth what 5 years pass on trades to buying housing, the sum of income of carry out room that obtains by its when the sale imposes business tax ; the individual buys common housing more than 5 years ( contain 5 years ) pass on trades, avoid when the sale impose business tax ; the individual is bought be not common housing more than 5 years ( contain 5 years ) pass on trades, by its income of carry out room subtracts the balance after the money paid for something purchased or received for something sold that buys a house imposes business tax when the sale
對購買住房不足5年轉手交易的，銷售時按其取得的售房收入全額徵收營業稅；個人購買普通住房超過5年（含5年）轉手交易的，銷售時免征營業稅；個人購買非普通住房超過5年（含5年）轉手交易的，銷售時按其售房收入減去購買房屋的價款后的差額徵收營業稅。Abstract : respective and synthetic limits both are common credit methods to eliminate double taxation, but they can greatly and distinctively influence the interest of enterprises and states, in that their effects are dependent on the operating performance of the foreign subsidiary companies and the different taxation rates between states
在抵免法下，運用分國限額法或是綜合限額法解決國際重復征稅問題，會對企業和國家的利益產生迥然不同的影響，其原因是兩種方法在國內外不同的稅率和跨國分公司不同的盈虧狀況下會產生截然不同的稅收效應。The fourth chapter discusses limitations on ftc in u. s. internal law. the author considers that the basket - limitation system is the core of the current u. s. ftc limitation system and the main function of the basket - limitation system is to prevent taxpayers to cross - credit foreign taxes and to maintain u. s. tax jurisdiction over foreign source income as greatly as possible while maintaining u. s. taxation of u. s. source income
該章認為，美國現行抵免限額制度的核心內容為分籃限額制度，而分籃限額的主要功能在美國聯邦所得稅法外國稅收抵免制度研究于，防止納稅人綜合境外的高稅率所得和低稅率所得進行所謂的「交叉抵免」 ，在維護美國對境內來源所得征稅權的同時，最大程度地維護其對境外來源所得的征稅權。Chapter four - this chapter introduces the functions of government authority such as accessing the appropriate tax on taxpayers ; defining ways to include taxes based on accounts and records ; explaining the calculation of tax based on valuations as well as discussing the concepts of legitimacy of tax notification, tax relief, tax refund, administrative remedy chapter five - this chapter examines the measures of collecting taxes and imposing interests, fines, tax preservation and tax execution when the taxpayers violate the tax law
第四章-本章介紹征稅機關確定稅捐債務的功能，例如徵收法定的金額、以會計制度為基礎的確定稅捐方法、基於指數方法評定稅收的方式以及討論課稅處分的法律效力、稅務減免、退稅、行政救濟的概念。第五章-本章探討稅務機關征稅權利的行使以及對納稅人違反稅法時課以過期利息、處罰、稅務保全及稅務執行的手段，並且討論稅務機關征稅權因5年法定期間屆滿而歸于消滅的問題。In my opinion, following measures should be taken to ensure the integrity of the vat credit chain. 1, adhere to the use of unified tax credit chain ; 2, deduct vat based on the special vat invoices in lieu of invoices such as transportation expenses invoice, agricultural and sideline p roducts invoice and waste and used materials purchasing invoices ; 3, reduce even cancel tax preference so as to restore vat ' s original character : neutral tax ; 4, unify the criteria of the input and output tax confirming ; 5, strictly enforce tax collection and administration rules and crack down on the practice of artificially increasing the amount of the input tax creditable
筆者認為，應當採取有效措施，確保增值稅抵扣鏈條的完整性： 1 、堅持統一的扣除率； 2 、堅持憑增值稅專用發票進行規范完善我國增值稅法的若十問題思考內容提費的扣除，廢止運輸費用發票、農副產品及廢舊物資收購發票等普通發票作為扣稅憑證的規定; 3 、減少直至取消增值稅的稅收優惠規定，回復增值稅的中性稅收面目，以保證增值稅抵扣鏈條的完整性: 4 、應統一增值稅進項稅和銷項稅的確認基礎; 5 、嚴格征稅，打擊人為增加準予抵扣進項稅額的行為。Deduct a kind when already imposed taxation system to be on the move with commodity or service sale are plan tax basis and be being executed duty
以商品或勞務銷售額為計稅依據並實行扣除已征稅款制度的一種流轉稅。In addition, the current vat law has established the tax credit system to compute the vat payable imposed on normal tax payers, which has been playing a very important role in accuracy, promptness and tightness of vat levy
現行增值稅法規定了計算一般納稅人應納增值稅額時的抵扣制度，對確保征稅的準確、及時、嚴密起到很大的作用。This would work by taxing income minus investment and physical inputs rather than simple profits per se, as at present
就目前情況而言，可選擇的最小稅切實可行，因為它是對企業收入減去投資額與硬體投資后的金額進行征稅，而不是企業本身的純利。Article 5 the balance after the tax - free and tax - exempt incomes, each deduction item as well as the permitted remedies for losses of the previous year ( s ) being deducted from an enterprise ' s total income amount of each tax year shall be the taxable income amount
第五條企業每一納稅年度的收入總額，減除不征稅收入、免稅收入、各項扣除以及允許彌補的以前年度虧損后的余額，為應納稅所得額。As vat invoice is the only lawful receipt for recording the tax amount payable of drawer and tax amount withholding of drawee, the crimes of falsely making out specialized vat receipts run wild for a while, which seriously damages the tax collection orders
由於增值稅專用發票是記載開具方應納稅額和受票方抵扣稅額惟一的合法憑證，一時間虛開增值稅專用發票犯罪呈猖狂之勢，嚴重地危害了我國的稅收征管秩序。Where there are withholding, collecting and levying taxes on a commission basis, the contents of their invoices should include the rates of taxes withheld, collected and levied on a commission basis and the amounts of taxes withheld, collected and levied on a commission basis
有代扣、代收、委託代征稅款的，其發票內容應當包括代扣、代收、委託代征稅種的稅率和代扣、代收、委託代征稅額。Tell from plan duty principle, value added tax is with commodity ( include a service, similarly hereinafter ) a kind of duty that appreciation forehead is levy object, because this calls value added tax
從計稅原理上講，增值稅是以商品（包括勞務，下同）增值額為征稅對象的一種稅，因此叫增值稅。Enterprises with foreign investment engaging in agriculture, forestry or animal husbandry or enterprises with foreign investment established in remote and economically - underdeveloped areas, which have enjoyed the treatment on tax exemption and tax reduction as provided in the preceding two paragraphs, may, after the expiration of the period of treatment and upon the application of the enterprise and approval by the competent department of the state council for taxation, continue to enjoy a 15 per cent to 30 per cent reduction of the amount of enterprise income tax payable for 10 more years
從事農業、林業、牧業的外商投資企業和設在經濟不發達的邊遠地區的外商投資企業，依照前兩款規定享受免稅、減稅待遇期滿后，經企業申請，國務院稅務主管部門批準，在以後的十年內可以繼續按應納稅額減征百分之十五至百分之三十的企業所得稅。For the enterprise engaged in agriculture, forest and stock husbandry, for more than 10 years of operational period, after tax reduction treatment expiring according to the above - mentioned regulations, by the tax authority sanctions, it can be allowed to reduce by 15 % - 30 % of the corporate income tax
第八條：對從事農業、林牧來的外商投資企業，經營期10年以上的，依照上述規定享受免稅、減稅待遇期滿后，經企業申請，稅務機關批準，在以後的經營期限內可以按應納稅額減征15 - - - 30的企業所得稅。Payment shall be made without any set - off and free and clear of any deductions or charges, fees or withholding of any nature now or hereafter imposed, levied, collected and withheld or assessed by any government or authority thereof or therein
該付款金額不得抵扣任何款項、費用，不得用於抵扣政府或其他權力機構目前或將來任何性質的征稅、徵收、代扣、評估的扣款、收費、手續費及扣交。Additional taxes could be levied for ownership of a carriage, 5 ; a wagon, 3 ; and 4 for a mechanic s license
對那些不願出巡的市民還要徵收5 %的額外稅附加稅包括：對客車徵收5 ，貨車征稅3 ，機械師執照持有者4 。These levies are not, however, spelled out in the measure that passed this week
不過，這些征稅額在本周通過的措施中並未祥加闡述。Once their operation periods terminate and if such enterprises apply and the application is duly reported from level to level, they will continue to have a 15 - 30 % reduction on their corporate income tax at the approval of the state taxation administration
期滿后，由企業申請，逐級報經國家稅務總局批準，在以後的10年內可繼續按應納稅額減征15 - 30 %的企業所得稅。分享友人