按年計稅 的英文怎麼說

中文拼音 [ànniánjìshuì]
按年計稅 英文
yearly taxation
  • 按 : Ⅰ動詞1 （用手或手指壓） press; push down 2 （壓住; 擱下） leave aside; shelve 3 （抑制） restrain...
  • 年 : Ⅰ名詞1 （時間單位） year 2 （元旦或春節） new year 3 （歲數; 年紀） age 4 （一生中按年齡劃分的階...
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  1. According to insurance law and fair judicatory regulation, insurance company is allocating in those days when profit after tax, the 10 that ought to collect profit include the legal accumulation fund of the company ; when forehead of accumulative total of legal accumulation fund achieves a company to register the 50 above of capital, need not extract again ; legal accumulation fund can ' t offset loss of on the company one year, before drawing legal accumulation fund, ought to use first offset loss when annual interest embellish ; after insurance company draws legal accumulation fund from inside profit after tax, via resolution of shareholder plenary meeting, can draw aleatoric accumulation fund, shareholder plenary meeting or deregulation of board of directors, deficit and extraction law are made up for to decide what profit distributes to partner before accumulation fund in the company, must return deregulation distributive profit the company ; the accumulation fund of the company ought to be used at offsetting the loss of the company, the production that enlarges a company is managed or turn the capital to add a company

    按照保險法和公司法的規定，保險公司在分配當年稅后利潤時，應當提取利潤的10列入公司的法定公積金；法定公積金累計額達到公司注冊資本的50以上時，可以不再提取；法定公積金不足以彌補公司上一年度虧損的，在提取法定公積金之前，應當先用當年利潤彌補虧損；保險公司從稅后利潤中提取法定公積金后，經股東大會決議，可以提取任意公積金，股東大會或者董事會違反規定，在公司彌補虧損和提取法定公積金之前向股東分配利潤的，必須將違反規定分配的利潤退還公司；公司的公積金應當用於彌補公司的虧損，擴大公司的生產經營或者轉為增加公司的資本。
  2. Income from wages and salaries shall be taxed by progressive rates ranging from 5 % to 45 % after a monthly deduction of 4, 800 yuan ( effective from jan. 1, 2006 )

    工資薪金所得以每月所得減除4800元的費用（從2006年1月1日起執行）按5 %至45 %的超額累進稅率計算。
  3. When the time limit of the preference policies constituted by our country and our province is over, we will support all the items which are put into the support field by the government with fund in the form of finance payment, the abetting scope ; the first 3 years not below 50 % of the company income tax which turn in to county ( engraft, reconstruct, rent, cooperate, annex, share, purchase, recompose the primary company, evaluate according to the new technology enterprises ; the later 4 years, not below 30 % for advanced and new technology enterprises

    執行國家和省出臺的優惠政策期限結束后，凡列入政府扶持范圍的，通過財政支出渠道安排資金，給予支持，其支持額度為：前3年按不低於企業繳納的屬縣級收入的企業所得稅（嫁接、改造、租賃、聯合、兼并、參股、收購、重組現有企業的，按新增企業所得稅計算，下同）的50 % ，其中：高新技術企業不低於60 % ；后4年不低於繳納的屬縣級收入的企業所得稅的25 % ，其中高新技術企業不低於30 % 。
  4. Article 15 the enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly

    第十五條繳納企業所得稅和地方所得稅，按年計算，分季預繳。
  5. B under the betting duty ordinance, betting duty on authorized football betting is charged on a yearly basis while provisional payments are to be made on a cumulative monthly basis

    二根據博彩稅條例，規范足球博彩的博彩稅是按年計算的，而暫繳付款則是按月累積計算。
  6. Pleaded guilty to the above two charges in the western magistrates courts and was fined 5, 000 for each offence, making a total fine of 10, 000. the defendant employed and paid salary to the employee from march 2000 to december 31, 2001. however, the defendant failed to give advance notice of one month to the cir regarding the employee s departure from hong kong as required under section 52 of the inland revenue ordinance

    被告gfi hk securities l . l . c .在二年三月至二一年十二月三十一日期間僱用及支付薪金予一名雇員，但卻未有遵照稅務條例第52條第6款規定，預先於一個月前將該雇員離開香港一事通知稅務局局長及沒有按照第52條第7款的規定於發出通知日起計一個月內不得支付任何金錢予該雇員。
  7. Pleaded guilty to the above two charges in the western magistrates courts and was fined $ 5, 000 for each offence, making a total fine of $ 10, 000. the defendant employed and paid salary to the employee from march 2000 to december 31, 2001. however, the defendant failed to give advance notice of one month to the cir regarding the employee s departure from hong kong as required under section 52 ( 6 ) of the inland revenue ordinance ( iro )

    在二年三月至二一年十二月三十一日期間僱用及支付薪金予一名雇員，但卻未有遵照《稅務條例》第52條第（ 6 ）款規定，預先於一個月前將該雇員離開香港一事通知稅務局局長；及沒有按照第52條第（ 7 ）款的規定於發出通知日起計一個月內不得支付任何金錢予該雇員。
  8. The defendant, talent giant investment limited, pleaded guilty to the two charges in the western magistrate s court and was fined 9, 000 for each offence, making a total fine of 18, 000. the defendant employed and paid salary to the employee during the period from october 21, 1999 to january 4, 2001. however, the defendant failed to give advance notice to the cir regarding the employee s cessation of employment and departure from hong kong as required under section 52 of the inland revenue ordinance

    被告鴻鉅投資有限公司在一九九九年十月二十一日至二一年一月四日期間僱用及支付薪金予一名雇員，但卻未有遵照稅務條例第52條6款規定，預先將該雇員停止受雇和離開香港一事通知稅務局局長，亦沒有按照第52條7款的規定於發出通知日起計一個月內不得支付金錢予該雇員。
  9. The defendant employed and paid salary to the two employees from april 2000 to december 31, 2002. however, the defendant failed to give advance notice of one month to the cir regarding the employees departure from hong kong as required under section 52 ( 6 ) of the inland revenue ordinance ( iro ). also, the defendant failed to withhold payment of money to the two employees, as required under section 52 ( 7 ) of the iro

    被告howerobinsonandcompanylimited在二年四月至二二年十二月三十一日期間僱用及支付薪金予兩名雇員，但卻未有遵照《稅務條例》第52條第（ 6 ）款規定，預先於一個月前將該兩名雇員離開香港一事通知稅務局局長;及沒有按照第52條第（ 7 ）款的規定於發出通知日起計一個月內不得支付任何金錢予該兩名雇員。
  10. The defendant employed and paid salary to the two employees from april 2000 to december 31, 2002. however, the defendant failed to give advance notice of one month to the cir regarding the employees departure from hong kong as required under section 52 of the inland revenue ordinance. also, the defendant failed to withhold payment of money to the two employees, as required under section 52 of the iro

    被告howe robinsonand company limited在二年四月至二二年十二月三十一日期間僱用及支付薪金予兩名雇員，但卻未有遵照稅務條例第52條第6款規定，預先於一個月前將該兩名雇員離開香港一事通知稅務局局長;及沒有按照第52條第7款的規定於發出通知日起計一個月內不得支付任何金錢予該兩名雇員。
  11. There are four subsidiary factories under the head office, set up the production department, the technological department, domestic business department, international business department, count the department of the wealth, quality testing department, because the close cooperation of the office and factory, has formed as a organic whole managing the organization export - orientedly of marketting one ' s own products, in order to cater to the customer ' s demand, self - built labour protection glove professional factory ' s family is 9600 square meters, process hides 20000 of workshop, dispose one produce special machine 620 of glove, make its forming 3 production lines, guarantee product quality effectively and deliver on time, promote and produce increasing with sale rapidly, annual amount of production rise to 1, 600, 000 harvest from 150, 000, annual revenue in foreign exchange created rise to 22 million dollars by 2 million dollars, on pay because it last 6 million yuans taxes and profits, contribute after making some for country

    總公司屬下有四個分廠，設置生產科，技術科，國內業務科，國際業務科，計財科，質檢科，由於科室與工廠的緊密配合，形成了自產自銷為一體的外向型經營機構，為迎合客戶的需求，自建勞保手套專業廠戶9600平方米，製革車間20000平方米，配置一套生產手套的專機620臺，使之形成三條生產流水線，有效地確保產品質量和按時交貨，促進生產和銷售迅速增長，年生產量由15萬打增加到160萬打，年創匯額由200萬美元增加到2200萬美元，上交稅利由5萬元增加到600萬元，為國家作了一些貢獻。
  12. As of april 1, 1997, self - employed industrial and commercial households with a certain scale of operations and privately - operated enterprises taxed at regular intervals in fixed amount, enterprises leased and contracted by individuals for operations shall establish comprehensive accounting books pursuant to the uniform state accounting rules, and tax offices shall enforce tax collection on audit of accounts with respect to them

    從1997年4月1日起，達到一定經營規模的個體工商戶和按定期定額徵收稅款的私營企業、個人租賃承包經營的企業要按照國家統一的會計制度全面建帳，稅務機關應對他們實行查帳徵收。
  13. Although the date of execution of the formal agreement was after 28 - 2 - 2007, old rate is applicable because it was not executed within 14 days from the date of the provisional agreement. the date of provisional agreement is relevant, which is before 11 : 00 a. m. on 28 - 2 - 2007

    雖然正式買賣協議是在2007年2月28日後簽立，由於該協議不是在臨時買賣協議簽立日後的首14天內簽立，臨時買賣協議的簽立日期即在2007年2月28日上午11時前為加蓋印花的有關日期，印花稅仍須按舊稅率計算。
  14. Article 53 enterprise income taxes shall be calculated on the basis of a tax year, which is from january 1 to december 31 of the gregorian calendar year

    第五十三條企業所得稅按納稅年度計算。納稅年度自公歷1月1日起至12月31日止。
  15. Losses brought forward from previous years under personal assessment, and

    按個人入息課稅方法計稅下承前各年度的虧損，及
  16. Losses brought forward from previous years under " personal assessment " ; and

    按個人入息課稅方法計稅下承前各年度的虧損及
  17. In cases where the 200102 final tax is wholly or partly unpaid, the appropriate amount of the outstanding tax will be discharged accordingly

    未付清該年度稅款人士，稅務局會計算他們可獲退減的款額，按相同款額注銷所欠稅款，然後向他們寄出通知書。
  18. In cases where the 2001 02 final tax is wholly or partly unpaid, the appropriate amount of the outstanding tax will be discharged accordingly

    未付清該年度稅款人士，稅務局會計算他們可獲退減的款額，按相同款額注銷所欠稅款，然後向他們寄出通知書。
  19. Article 25 enterprises engaged in such businesses as credit and leasing operations may, on the basis of actual requirements and following approval by the local tax authorities of a report thereon, provide year - by - year bad debt provisions, the amount of which shall not exceed 3 % of the amount of the year - end loan balances ( not including inter - bank loans ) or the amount of accounts receivable, bills receivable and other such receivables, to be deducted from taxable income of that year

    第二十五條從事信貸、租賃等業務的企業，可以根據實際需要，報經當地稅務機關批準，逐年按年末放款余額（不包括銀行間拆借） ，或者年末應收賬款、應收票據等應收款項的余額，計提不超過百分之三的壞賬準備，從該年度應納稅所得額中扣除。
  20. D the respective amounts of protective assessments made in respect of cases under investigation by field audit and investigation officers are : tax type hk in million

    二按估計可在2000 - 01課稅年度內賺取的應評稅利潤及入息徵收的暫繳稅款分別為：
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