收稅主任 的英文怎麼說
中文拼音 [shōushuìzhǔrèn]
收稅主任
英文
collector-
Upon receipt of the notice of assessment, it is advisable to check the amount of income assessed, profits assessed, allowances and deductions allowed, and the assessor s note if any to understand the basis of the assessment and the reasons of disallowing your claim for allowances deductions
納稅人在收到評稅通知書時,應小心核對各項評定的入息利潤免稅額及獲扣減的項目,並留意加附的評稅主任附註,以了解評稅的基準或申索免稅額及扣減不獲批準的原因。A former sales executive of a telecommunication company was sentenced to 15 months imprisonment for accepting advantages to reserve telephone numbers and conspiring with a former bank manager to defraud the inland revenue department over tax deduction matters
一名電訊公司前營業主任,收受利益代他人預留電話號碼,及與一名銀行前經理串謀詐騙稅務局減收稅款,被判入獄十五個月。Therefore, it is not an acceptable excuse that you do not file your tax return on time because your employer has already reported your income to ird
因此你不可以辯說僱主早已為你申報入息,而不依時提交報稅表。任何人士,漏報收入,可招致重罰。We should take all aspects as follows into consideration in making laws : legislative purposes and principles, legislative contents and structures, legal implementation, legal supervision and legal responsibility
需要從立法宗旨和基本原則、立法結構和主要內容、法律執行、法律監督以及法律責任幾方面共同構建統籌區域發展的財政稅收法律。The two - day symposium drew renowned scholars at home and abroad, including 1996 nobel prize winner james mirrlees, professor auerbach, director of center for tax policy and public finance, university of california, berkeley, experts from the world bank and asian development bank as well as other chinese prominent scholars li yining, liuwei, lin yifu, jia kang, etc
研討會吸引了眾多國內外的知名學者,包括1996年諾貝爾獎獲得者詹姆斯莫里斯教授,著名經濟學家、伯克利加州大學稅收政策與公共財政研究中心主任阿沃班克教授,及來自世界銀行、亞洲發展銀行的專家學者,國內知名學者厲以寧、劉偉、林毅夫、賈康等。Generally speaking, with the exception of a handful of exempt items e. g. payments in lieu of notice of termination of employment, compensation for injuries, payments specically exempted under the inland revenue ordinance, almost all payments made by the employer to the employee are taxable, regardless of whether the amount was paid according to or in excess of the terms of employment, and whether the amount was paid pre - commencement, post - cessation or during the course of employment
一般而言,除了代通知金工傷意外賠償和法例訂明不須課繳薪俸稅的收入等少數項目,因並非入息而無須當入息計稅之外,所有由僱主根據雇傭合約支付給雇員的款項和僱主自願超付的款項,均須課繳薪俸稅,不論該筆款項是在任職期間入職前或離職后支付的。For these " leaving hong kong " employees, the employer should not make payment of money or money s worth to or for the benefit of that employee for a period of one month from the date of notice, except with the consent in writing of the commissioner to release the money or to pay the commissioner on the direction of the employee
至於真正離港的雇員,僱主在發出通知起計1個月期間內,不得付給該名雇員金錢、或為該名雇員利益付出金錢或任何金錢等值,直至他收到稅務局局長發出的同意釋款書為止。In the cooperation of international environmental protection, the sovereignty of all countries should be fully respected. when the environmental tax is implemented, we should properly deal with the relationship between the developed countries and the developing countries. we should fully consider the special need of the developing countries on the one hand, and follow the principle of " common but differentiated duties " on the other hand
同時,在國際環境保護合作中,應以充分尊重各國主權為前提,存處理發達國家與發展中國家的關繫上,環境稅上的協調應本著:一方面充分考慮發展中國家的特殊需要;另一方面,國際環境稅收合作應遵循「共同但有區別的責任」 。In the last part, the situation of the application of ec is outlined, and the facts that impeded the development of ec are presented : the imbalance of supply and demand with regard to the infrastructure of network, the lackey of confidence of consumer and firms on ec because of the lackey of credit in economy life, and the difficulties of how to adapt to and protect the new product style of ec by state legal system. we pointed out that, several aspects, such as fiscal tax revenue, law and enactments, the safety of information, admission of market, the perspectives of information, and technolocrats, will persistently impeded the development of ec. in china, the application of ec should be dominated by firms and conducted by government, which should as soon as possible enact the relative law regarding to taxation, electronic paying, digital signature, certification authority, intellectual property on web, etc. the national physical distribution system, the financial monitory system, the system of credit of firms as well as consumers should be completed
在最後一個部分,文章簡述了我國電子商務應用的現狀,用博弈論方法分析了制約我國電子商務應用發展的幾個主要原因:網路基礎設施的供需失衡、經濟生活中的信用意識缺乏導致的消費者和企業對電子商務應用中的普遍的不信任及國家法律制度如何適應和保護電子商務這種新的生產方式等,並指出,財政稅收、法律法規、信息安全、市場準入、信息觀念、技術人才等幾個方面的問題將是長期阻礙電子商務發展的因素,電子商務在我國的應用要走企業為主體、政府引導的路子,政府應盡快制定有關稅收、電子支付、電子簽名、身份認證、網上知識產權等方面的法律法規,建立覆蓋全國的現代化物流配送體系,健全和完善金融監管體系,特別是企業信用體系和消費者信用體系的建設,大力推進企業信息化建設,創造發展環境,完善保障機制,加快人才培養。Basically, the law allows prosecution of any entity ( person or business ) that knowingly or willfully 1 ) fails to file a tax return required by the civil tax code or 2 ) files a return which they know to be false or 3 ) conceals assets which could be converted or seized civilly to pay taxes owed
簡言之,法律允許起訴包括個人和商事組織在內的任何納稅主體: ( 1 )依據稅收民事法律規范應當填報納稅申報表而未填報者; ( 2 )故意不實填報納稅申報表者; ( 3 )隱匿本來可以依據民事程序扣押、拍賣以支付所欠稅款的財產的行為人。Another major purpose of the bill is to revise the provisions relating to royalty income to bring them into line with the principle of deeming the sums received for the use of or right to use of any intellectual property in hong kong to be trading receipts if such sums are allowed to be deducted the profits tax liability
條例草案的另一個主要目的,是修訂與專利權費收入有關的條文,使條文與施政原意一致,即是若在香港使用或有權使用任何知識產權而引起的支出可在利得稅評稅中扣減,則有關收入須當作營業收入。Separately, in the case of salaries tax, employers are also required under section 52 of the iro to notify ird in writing of the impending departure of their employees one month before their expected date of departure from hong kong, and to withhold within that month payment of any monies due to them until receipt of a letter of release from ird. the amount withheld could be used to set off the employees tax liabilities if the employees leave hong kong without settling their tax liability in full
另外,在薪俸稅下,根據《稅務條例》第52條,僱主亦須要把雇員即將離港事宜,在不遲于預期離港日前一個月,以書面方式通知稅務局,並在該月內扣存任何應支付給有關雇員的款項,直至收到稅務局的《釋款通知書》為止。如果雇員在離港前尚未全數清繳稅款,扣存的款項則用以抵銷該雇員的欠稅。Income includes, inter alia, the value of quarters provided rent free by an employer or the excess of this value over the rent actually paid by the employee to his employer for the quarters and any gain realized by the exercise of, or by the assignment or release of, a right to acquire shares, whether the shares are in the employing company or another
入息包括各種收入,也包括由僱主免費供給的寓所租值,或該項租值較雇員實際付予僱主租金所多出的數目,及任何行使、轉讓、放棄認購股份而得的利潤,不論有關公司是否納稅人的僱主。In passing sentence, magistrate jenkins said that the court always takes a serious view on tax offences. as a property owner, the defendant should duly discharge her obligation to report the rental income in the tax returns while maximizing her return on investment
在宣判時,曾健士裁判官指出,法庭對填報不正確報稅表一向採取嚴厲態度,被告人身為業主,在為其投資爭取最高回報的同時,亦應履行相關的稅務責任,向稅務局呈報有關的租金收入。The main viewpoints of this paper are as below : the system of raising funds and labors to the one discussion over each matter can not be hold as the main responsibility of rural public product supply, but just hold as a temporary policy and system, just meet emergency and take a buffer function. : abolish thoroughly agricultural tax and fee - collecting for one discussion over each matter ; decrease the burdens of chinese farmers, relief the pressure to rural area autonomous organization ; the government should take the main responsibility of rural public product supply. those all above are inner demand and trends of chinese rural development
本文提出的主要觀點: 「一事一議」籌資籌勞難以承擔農村公共物品供給的主體責任,只能作為一種過渡性政策和制度,起一些應急性或緩沖作用;徹底取消農業稅和「一事一議」收費,給中國農民減輕負擔,給中國村民自治組織減輕壓力,政府責無旁貸地承擔起農村公共物品供給主體的責任,是中國農村發展的一種內在要求和必然趨勢。分享友人