抵免所得稅 的英文怎麼說
中文拼音 [dǐmiǎnsuǒdeshuì]
抵免所得稅
英文
tax credit-
The author considers that the qualifications involve three facets, the qualifications of taxpayers, of foreign taxes and of procedures, of which the second facet is prescribed by law in the most detailed way and the kernel of the provisions is that creditable foreign taxes are income taxes in u. s. sense judged on their dominant characters
美國抵免外國稅收的條件主要涉及三個方面：納稅人的資格、外國稅的條件和程序上的要求，其中外國稅的條件規定得最為詳細，其核心內容為，可抵免外國稅就其主要特徵來說必須是美國意義上的所得稅。Among the legal methods of avoiding international double taxation, foreign tax credit ( ftc ) has more advantages than the methods of exemption and deduction. for example, from the view of the state that credits foreign taxes, ftc maintains its fiscal jurisdiction as well as avoids international double taxation. accordingly, ftc has become the favorite method of nations
美國聯邦所得稅法中的外國稅收抵免制度一方面為美國提供了消除國際雙重征稅的主要方法- -抵免法，另一方面在極力地維護美國的稅收管轄權，因此是避免國際雙重征稅和維護美國稅收管轄權的矛盾統一體。The tax plan for the income tax offset by the invest on state - owned equipment
國產設備投資抵免所得稅的稅收籌劃The following enterprises ' income taxes can be deducted or exempted for one year from their open dates after the approval of taxation departments newly established enterprises or business units keeping separate accounts that are engaged in public undertakings, commerce, materials, foreign trade, tourism, warehousing, resident service, catering, educational and cultural undertakings and health undertaking,
物流企業技術改造中購置國產設備可申請抵免所得稅；符合條件的可由總部統一交納所得稅；業務分包的可實行稅基照顧；佔地較大的現代物流企業經批準可減征城鎮土地使用稅。Income tax exemption can be applied for in purchasing domestically made equipment by commercial networks in the course of new constructions, expansions and renovations ; income taxes of chain enterprises can be paid by the headquarters uniformly ; and water conservancy construction fund can be deducted or exempted if there are real difficulties
商業網點新建、擴建、改建過程中購買國產設備的可申請抵免所得稅；連鎖企業可由總部統一交納所得稅；確實有困難的可減免水利建設資金。Results for 2004 include the aircraft impairment and pension charges noted previously, as well as several credits to income tax expense
二零零四年業績包括前文提及的貨機耗蝕費用及員工退休金開支，以及所得稅費用享有的多項稅款抵免。Results for 2003 include an investment impairment charge ; gains from the sale of aviation technologies and mail technologies ; a gain on the redemption of long - term debt, and several credits to income tax expense
二零零三年業績則包括投資耗蝕費用；出售aviationtechnologies及mailtechnologies的收益；贖回長期債項的收益；以及所得稅費用獲得多項稅款抵免。Value - added tax ( vat ) of domestically made equipment will be returned in full amount if foreign - invested enterprises purchase equipment in china and the equipment belong to tax exemption catalogue, and income tax of these enterprises will be credited in accordance with relevant stipulations ; their fixed assets can be allowed for accelerated depreciation after approval of taxation organizations ; and business tax will be exempted for the income gained from technology transfer
外商投資企業在國內購置設備，如該類設備屬免稅目錄范圍，可全額退還國產設備增值稅並按有關規定抵免企業所得稅；經稅務機關批準，允許其固定資產加速折舊；取得的技術轉讓收入免征營業稅。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。Article 24 as regards the dividends, bonuses and other equity investment gains earned outside the territory of china by a resident enterprise from a foreign enterprise which it controls directly or indirectly, the portion of income tax on this income paid outside the territory of china by the foreign enterprise the territory of china may be treated as the allowable tax credit of the resident enterprise ' s overseas income tax amount and be deducted within the limit of tax credit as provided for in article 23 of the present law
第二十四條居民企業從其直接或者間接控制的外國企業分得的來源於中國境外的股息、紅利等權益性投資收益，外國企業在境外實際繳納的所得稅稅額中屬于該項所得負擔的部分，可以作為該居民企業的可抵免境外所得稅稅額，在本法第二十三條規定的抵免限額內抵免。On 20 may, the state administration of taxation issued the circular on several issues on exemption of corporate income tax with the investment contributions by purchasing domestic made equipments by foreign invested enterprises and foreign enterprises which clarified the exemption of corporate taxes with production lines, integrated equipments, equipments simply assembled with imported spares, domestic made equipments purchased in additional investments, domestic made equipments investments in merger or separation of enterprises
5月20日，國家稅務總局下發關于外商投資企業和外國企業購買國產設備投資抵免企業所得稅若干問題的通知（國稅函[ 2005 ] 488號） ，就生產線、集成設備、進口料件簡單組裝后銷售的設備、追加投資項目所購買國產設備、以及合併、分立企業國產設備投資抵免企業所得稅的問題做了明確規定。The decrease in the group s share of profit from this division is mainly attributable to the deferred tax credit recognized in the year ended 31 december 2005 as a result of the reduction in profits tax rate
本集團所佔此部門之盈利減少，主要由於截至二零零五年十二月三十一日止年度內因利得稅稅率降低而確認遞延稅項抵免所致。Adjusted results for the quarter exclude several items, including a us $ 110 million pre - tax impairment charge related to aircraft ; a us $ 63 million pre - tax charge to pension expense, and a net credit to income tax expense of us $ 43 million
至於二零零三年第四季的經調整業績，則撇除了贖回長期債項的除稅前所得款項二千八百萬美元，以及所得稅費用享有稅款抵免三千九百萬美元。Article 22 the payable tax amount shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as prescribed in the present law
第二十二條企業的應納稅所得額乘以適用稅率，減除依照本法關于稅收優惠的規定減免和抵免的稅額后的余額，為應納稅額。A taxpayer claiming exemptionrelief under section 8 ( 1a ) ( c ) of the inland revenue ordinance tax credit under the arrangement for avoidance of double taxation with the mainland is required to submit with his tax return the evidence of tax payment, such as the mainland income tax return and tax receipts and a schedule of itinerary
納稅人如根據《稅務條例》第8 （ 1a ） （ c ）條申請豁免寬免或根據《安排》申請稅收抵免，必須連同報稅表一併遞交完稅證明，例如：內地個人所得稅申報表、稅款收據及行程表。A taxpayer claiming exemption relief under section 8 of the inland revenue ordinance tax credit under the arrangement for the avoidance of double taxation on income with the mainland is required to submit with his tax return the evidence of tax payment, such as the mainland income tax return and tax receipts and a schedule of itinerary
納稅人如根據稅務條例第8 1a c條申請豁免寬免或根據安排申請稅收抵免，必須連同報稅表一併遞交完稅證明，例如：內地個人所得稅申報表稅款收據及行程表。However, if he has paid individual income tax in the mainland in respect of the services rendered in the mainland, he can apply to have that part of the income excluded or can claim a tax credit
不過，如果他已就在內地履行職務所得的收入在內地繳納個人所得稅，他可以申請豁免相關的收入或申請稅收抵免。Any domestic equipment that is purchased by the foreign investment group, encouraged by the government, will have 40 % of the purchasing investment of the domestic equipment as an income tax credit in the year that the equipment is purchased compared to the previous year
十、凡屬鼓勵類的外商投資項目，其購買國產設備投資的40 %可從購置設備當年比前一年新增的企業所得稅中抵免。If the remuneration is also subject to taxation in hong kong, a tax credit will be allowed for the tax paid on the mainland under the comprehensive arrangement, or the income on which tax has been levied on the mainland will be exempted from taxation in accordance with s. 8 of the inland revenue ordinance
如果有關報酬須同時在香港徵稅，在內地所繳稅款可以按全面性安排獲得稅收抵免，或者根據稅務條例第8 1a c條在內地已繳付稅款的入息可以獲得豁免。Article 10. for the foreign - invested enterprises of encouraging categoryand limitation b categories that procure productive equipment made in china within the total investment value shall be refund the total vat of the said local equipment and exempted from cit according to the regulations, if that equipment to be procured not in the list of non tariff exemption
十、鼓勵類和限制乙類外商投資企業，在投資總額內采購國產設備，如該類進口設備未列入不予免稅目錄，可全額退還國產設備增值稅並按有關規定抵免企業所得稅。分享友人