攤分稅 的英文怎麼說
中文拼音 [tānfēnshuì]
攤分稅
英文
apportioned tax-
Amortising an asset effectively transfers its value, or the part that is being written off, from the balance sheet to the profit and loss account, where it reduces taxable income
攤銷資產有效地把資產價值或正被沖銷的那部分價值從資產負債表上轉移到損益表上從而減少了應納稅收入。You must complete and submit both property tax returns. the rental income can be apportioned by reference to the ratable values per demand for rates issued by the rating and valuation department
你可參考差餉物業估價署向該樓宇和車位所發出的徵收差餉通知書上的應課差餉租值，把租金總數分攤為兩份，然後分別填報在這兩份物業稅報稅表上。Government rent and premium apportionment ordinance cap. 125
地稅及地價分攤條例Crown rent and premium apportionment ordinance cap. 125
地稅及地價分攤條例The government rent and premium apportionment ordinance cap 125
地稅及地價分攤條例第125章I government rent and premium apportionment ordinance chapter 125
地稅及地價分攤條例第125章Profits tax - apportionment of expenses
利得稅：開支費用的分攤If a taxpayer, his her separated or divorced spouse and other persons are entitled to claim child allowance in respect of the same unmarried child, the commissioner will apportion the child allowance having regard to the contributions made by each applicant to the maintenance and education of this child. an illegitimated child
如納稅人其分居或已離婚的配偶及其他人士就同一未婚子女均有資格申領子女免稅額，稅務局局長會根據各申請人對該名子女的供養及教育作出的貢獻來決定分攤這子女免稅額的基準。Examples are accounts payable, notes payable, the current portion of long - term debt, and various accrued items such as salaries payable and taxes payable
應付帳款、應付票據、長期債務的當期分攤額，以及諸如應付工資和應付稅款等種種應計項目都是流動負債。Article 19 prepaid expenses are expenses that should be allocated into the period in which they are incurred and in subsequent periods, and be amortized within one year ( inclusive ). they include amortization of low - valued consumables, prepaid insurance expenses, lump - sum payment for stamps and lump - sum payment for stamps in large amount that need to be amortized
第十九條待攤費用，是指企業已經支出，但應當由本期和以後各期分別負擔的、分攤期在1年以內（含1年）的各項費用，如低值易耗品攤銷、預付保險費、一次性購買印花稅票和一次性購買印花稅稅額較大需分攤的數額等。Revenue arising from duty - free shops, if any, will be shared between north west and the government
碼頭如設有免稅店，該公司須與政府攤分有關收入。Back pay, contract gratuities, deferred pay and arrears of pay including relate back
補發薪金約滿酬金延付薪酬及補發欠薪包括將款項攤分及撥回至有關課稅年度課稅However, the employee may apply to have such lump sum payment related back to the service period in respect of which the payment is made
但雇員可申請將這等整筆款項攤分及撥回至有關的服務時期課稅。The company s profits arising from the sale of the goods processed by the china factory under the contract processing agreement can be apportioned on a 50 : 50 basis for hong kong profits tax purpose
該公司出售由內地工廠根據來料加工合同加工的貨物所產生的利潤，可以按50 : 50比例分攤方法計算香港利得稅。At present, there is no statutory provision to apportion the dependent parent or grandparent allowance additional allowance
現行法例亦無將供養或額外供養父母祖父母外祖父母免稅額攤分予不同納稅人的條文。The income source rules, the deduction allocation rules and the rules dealing with net losses in u. s. ftc limitation system have the same function of preventing taxpayers from abusing ftc. however, the current limitation rules can not always reach the ideal state of ftc
此外，適用於抵兔限額計算的所得來源地確定規則、費用分攤規則和虧損處理規則，也有防範納稅人濫用抵兔、維護美國稅收管轄權的功能。Owners may elect to have the lease premium spread over the lease period, up to a maximum period of 36 months, for assessment purpose
不過，稅務條例容許業主選擇將頂手費依照租約期分攤評稅但如果租約超過3年，則最多只能分攤36個月。To check whether relating back of the lump sum payment is advantageous to you. the department will only give effect to relate back application if it will reduce the overall tax liabilities
本局只會在可減少你所須繳付的稅款之情況下，才會按申請將整筆款項用攤分及撥回的方法評稅。Lump sum relating back if you have received back pay, gratuities, terminal retirement award, you may apply to have the lump sum payment related back to the relevant period, up to a maximum of 36 months
如你曾收取補發薪金工資或者退休離職終止雇傭合約時發放的獎賞酬金，你可申請將整筆款項撥回賺取該款項的有關期間評稅，而攤分及撥回評稅的期間限為36個月。This apportions the liability to pay government rent between individual owners of interests in the same lot
此條例訂定同一地段的個別權益業權人分攤地稅的條款。分享友人