支出課稅 的英文怎麼說

中文拼音 [zhīchūkèshuì]
支出課稅 英文
outlay tax
  • 支 : Ⅰ名詞1 （分支; 支派） branch; offshoot 2 （地支） the twelve earthly branches3 （姓氏） a surname...
  • 課 : Ⅰ名詞1 （有計劃的分段教學） class 2 （教學的科目） subject; course 3 （舊指賦稅） tax 4 （舊機關...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 支出 : 1. （付出去） pay; expend; disburse 2. （支付的款項） expenses; expenditure; outlay; disbursement
  • 課稅 : levy duty; duty assessment; charge duty
  1. In 1998 - 99, a salaries tax deduction for home loan interest of up to 100, 000 a year for five years was introduced as a temporary measure to provide relief to taxpaying households heavily burdened with home mortgage payments

    政府於1998至99年度推出臨時措施，引入了為期五年的薪俸稅居所貸款利息扣除的安排，每年上限為100 ， 000元，以減輕課稅家庭在樓宇按揭支出方面的沉重負擔。
  2. In the 1998 99 year of assessment, in order to provide relief to households heavily burdened with home mortgage payments, the government introduced a salaries tax deduction, which may be claimed for a total of five tax years, in respect of their interest expenses

    為了減輕供樓家庭的負擔，政府在一九九八九九課稅年度，引入了為期五年的薪俸稅居所貸款利息支出扣除的安排。
  3. In the 199899 year of assessment, in order to provide relief to households heavily burdened with home mortgage payments, the government introduced a salaries tax deduction, which may be claimed for a total of five tax years, in respect of their interest expenses

    為了減輕供樓家庭的負擔，政府在一九九八九九課稅年度，引入了為期五年的薪俸稅居所貸款利息支出扣除的安排。
  4. However, excessive tax competition may weaken the effectiveness of the tax incentives, hence incuring welfare loss ; ( ii ) in a non - cooperation tax competition equilibrium, it turns out that tax rates are set too low to fiance an efficient level of public expenditure, especially lowers the provision of the public goods benefiting residents ; ( iii ) competition for capital means the revenue from capital income taxation declines. in order to maintain the necessary public expenditure, the government would shift tax burden towards the more immobile labor, which may arouse the inequity issues on redistribution. chapter 3 : " the strategy of international tax competition and optimal capital taxation.

    但過度的稅收競爭反而會減弱稅收激勵政策的有效性，降低一國福利水平；其二，在非合作均衡狀態下，國際稅收競爭使所有國家的資本課稅都維持在缺乏效率的低稅率狀態，從而不能獲取足夠的財政收入，導致公共產品提供不足；其三，旨在吸引資本流入的稅收競爭，普遍降低了對資本所得的課稅，但政府為了獲取足夠的財政收入以維持正常的支出，會將本來由資本承擔的一部分稅負轉移到流動性較弱的勞動力身上。
  5. The ird will recompute the tax liabilities for taxpayers who have elected personal assessment for the year of assessment 2001 02 but have been advised by the ird that such election was not to their advantage that is the election of personal assessment will not reduce their total tax payable under the direct taxes. if having taken into account the rebate the election for personal assessment would now be to some of such taxpayers advantage, the ird would revise the relevant assessments and send them the refund cheques or inform them the respective amount of tax discharged

    由於今次退稅亦適用於個人入息課稅，對于那些早前曾選擇但稅務局通知他們不適宜以個人入息課稅計算2001 02課稅年度稅款的人士即個人入息課稅不會令他們的整體稅款減少，稅務局在實施退稅時會重新為他們計算，如果發現因退稅以個人入息課稅計算對他們變成有利，稅務局會自動修訂有關評稅，向他們寄出退稅支票或通知他們可獲注銷的稅款。
  6. The ird will recompute the tax liabilities for taxpayers who have elected personal assessment for the year of assessment 2001 02 but have been advised by the ird that such election was not to their advantage that is the election of personal assessment will not reduce their total tax payable under the direct taxes. if having taken into account the rebate the election for personal assessment would now be to some of such taxpayers advantage, the ird would revise the relevant assessments and send them the refund cheques or inform them the amount of tax discharged

    早前曾選擇但稅務局通知他們不適宜以個人入息課稅計算2001 02課稅年度稅款的人士即個人入息課稅不會令他們的整體稅款減少，稅務局在實施退稅時會重新為他們計算，如果發現因退稅以個人入息課稅計算對他們變成有利，稅務局會自動修訂有關評稅，向他們寄出退稅支票或通知他們可獲注銷的稅款。
  7. It was further found that, apart from the false salary expenses, platinum had in its returns for the four taxation years from 1994 95 to 1997 98 falsely claimed salaries expenses of 162, 950 related to another employee, inflated its entertainment and staff benefits expenses in the sum of 735, 536 ; and omitted to include as income a lump - sum contractual bonus of 450, 000 received from the radio station in september 1994

    繼深入調查后，稅務局發現百能還在1994 95至1997 98四個課稅年度的報稅表上，以虛假的陳述申索扣除給予另一名雇員的薪酬支出162 ， 950元及誇大其應酬開支和員工福利開支735 ， 536元更漏報一筆在一九九四年九月由電臺發出的約滿花紅450 ， 000元。
  8. If the 2001 02 final tax salaries tax or tax under personal assessment has been paid, a refund will be made by the ird

    已繳付2001 02課稅年度薪俸稅或個人入息課稅的人士，稅務局會向他們發出退稅通知書連支票。
  9. Taxpayers who have paid salaries tax or tax under personal assessment will receive a refund. if, however, they have other outstanding charges, the refund will be used to offset the outstanding tax and only the balance after the set - off, if any, will be refunded

    稅務局會向已繳付2001 02課稅年度薪俸稅及個人入息課稅的人士發出退稅通知書連支票不過，如果他們有其他欠稅，稅務局會先將退稅抵銷欠稅，如有餘額，才會退回給他們。
  10. 3. income tax expense no provision for hong kong profits tax has been made in these income statements as the group has no estimated assessable profits for the period

    3 .所得稅開支由於本集團在期間內並無估計應課稅溢利，故並無于該等收益表中作出香港利得稅撥備。
  11. Mortgage loan interest incurred for the acquisition of a property let is not deductible in computing the property tax payable. deduction for the interest expenses will only be considered under

    在計算應課物業稅額時，購置出租物業的按揭貸款利息不會獲準扣除這些貸款利息支出，只有在
  12. During 2003 - 04, the court of first instance ruled on three appeal cases. the issues considered by the court included the taxability of profits from the sale of properties ; the deductibility of amounts claimed by a practising accountant as office facilities charges and entertainment and equipment rental expenses ; and whether the provisions of the inland revenue ordinance concerning personal assessment in the case of a married couple are inconsistent with the basic law

    在2003至04年度，原訟法庭就3宗上訴個案作出裁決，所涉及的問題包括出售物業的利潤是否應課利得稅；一位執業會計師是否可以申索扣除他聲稱支付了的辦公室設施費用、應酬費及機器租賃費；以及《稅務條例》內有關已婚人士根據個人入息課稅評稅的條文是否與基本法不符。
  13. The court heard that the defendants, in the course of preparing tax returns for the years of assessment from 199293 to 199697, had instructed the return preparer to scale down the operation of the printing business including the turnover, purchases, subcontracting and salaries expenses. the company had understated profits totalling $ 4, 408, 506, and thus a total amount of $ 645, 880 tax had been undercharged for the five assessment years

    案情透露，兩名被告在擬備有關報稅表期間，指示代其報稅的會計事務所調低印刷生意規模，將公司的營業額和購貨、加工費、薪金等支出同時縮減，因而可在這五個課稅年度共短報利潤4 ， 408 ， 506元，涉及逃繳稅款共645 ， 880元。
  14. The court heard that the defendants, in the course of preparing tax returns for the years of assessment from 1992 93 to 1996 97, had instructed the return preparer to scale down the operation of the printing business including the turnover, purchases, subcontracting and salaries expenses. the company had understated profits totalling 4, 408, 506, and thus a total amount of 645, 880 tax had been undercharged for the five assessment years

    案情透露，兩名被告在擬備有關報稅表期間，指示代其報稅的會計事務所調低印刷生意規模，將公司的營業額和購貨加工費薪金等支出同時縮減，因而可在這五個課稅年度共短報利潤4 ， 408 ， 506元，涉及逃繳稅款共645 ， 880元。
  15. It was further found that, apart from the false salary expenses, platinum had in its returns for the four taxation years from 199495 to 199798 falsely claimed salaries expenses of $ 162, 950 related to another employee, inflated its entertainment and staff benefits expenses in the sum of $ 735, 536 ; and omitted to include as income a lump - sum contractual bonus of $ 450, 000 received from the radio station in september 1994

    繼深入調查后，稅務局發現百能還在199495至199798四個課稅年度的報稅表上，以虛假的陳述申索扣除給予另一名雇員的薪酬支出162 ， 950元；及誇大其應酬開支和員工福利開支735 ， 536元；更漏報一筆在一九九四年九月由電臺發出的約滿花紅450 ， 000元。
  16. The employer has made regular and voluntary contributions for its employees to the mpf scheme for each year of assessment. are such contributions deductible expenses of the employer under profits tax

    僱主在每課稅年度內為其雇員向強積金計劃所作的定期強制性及自願性供款，是否可作為支出在僱主的利得稅評稅中扣除？
  17. To extend the profits tax deduction for research and development expenses to cover expenses on design - related activities with effect from the year of assessment 2004 - 05

    把有關研究開發支出的利得稅扣減適用范圍，擴展至與設計活動有關的支出，由2004至05課稅年度起生效。
  18. Furthermore, for tax purposes, you cannot claim to deduct the salary in lieu of notice paid by you as your expense

    此外，代通知金並非可扣除支出，所以亦不能在評稅時從應課稅入息中扣減。
  19. The investigation by the inland revenue department ( ird ) revealed that the appellant had falsely claimed deductions in respect of salaries, entertainment and staff benefits expenses, and omitted to include as income a lump - sum contractual bonus received from a radio station in the four profits tax returns of platinum. as a result, profits were understated by $ 1, 556, 886, involving tax undercharged by $ 210, 122

    稅務局調查發現，上訴人在１ ９ ９ ４ ９ ５至１ ９ ９ ７ ９ ８四個課稅年度的報稅表上，以虛假的陳述申索扣除雇員薪酬、應酬開支和員工福利，及漏報一筆由電臺發出的約滿花紅，以致公司少報利潤共１ ， ５ ５ ６ ， ８ ８ ６元，涉及逃繳稅款共２ １ ０ ， １ ２ ２元。
  20. The investigation by the inland revenue department revealed that the appellant had falsely claimed deductions in respect of salaries, entertainment and staff benefits expenses, and omitted to include as income a lump - sum contractual bonus received from a radio station in the four profits tax returns of platinum. as a result, profits were understated by 1, 556, 886, involving tax undercharged by 210, 122

    稅務局調查發現，上訴人在至四個課稅年度的報稅表上，以虛假的陳述申索扣除雇員薪酬應酬開支和員工福利，及漏報一筆由電臺發出的約滿花紅，以致公司少報利潤共， ，元，涉及逃繳稅款共，元。
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