有關所得稅 的英文怎麼說

中文拼音 [yǒuguānsuǒdeshuì]
有關所得稅 英文
income tax presentation
  • 有 : 有副詞[書面語] （表示整數之外再加零數）: 30 有 5 thirty-five; 10 有 5年 fifteen years
  • 關 : Ⅰ動詞1 （使開著的物體合攏） close; shut 2 （圈起來） shut in; lock up 3 （倒閉; 歇業） close down...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 有關 : have sth to do with; have a bearing on; relate to; concern; be in [with] relation to; involve; ha...
  1. Preferential tariff treatment as a typical case of tax incentives is analyzed in this paper to forecast the impacts on foreign capital inflow in the process of " uniting the domestic and foreign enterprises ' income taxes into one "

    由於進口關稅優惠政策是唯一經歷了實施和取消過程的外商投資企業稅收優惠政策，因此對它的研究有助於我們預測即將實行的內外資企業所得稅合併對流入中國的外資額的影響。
  2. They are of two main classes, protective duties and revenue duties.

    關稅主要有兩種，保護稅和所得稅。
  3. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  4. If the representative office ( ro ) performs those non - direct activities for the client of its non - resident head office or other non - resident foreign companies on a fee basis, then the income derived from those activities is taxable under the prc income tax rules. the representative offices that do not carry on business activities or the ro s that carry on non - taxable activities, can submit applications to the tax authority for the granting of a tax exemption certificate. however, the exemption does not apply to the income earned by the staff of the representative office ( ro ) including the chief representative

    根據現行稅法規定，來自香港地區的常駐代表機構從事各項代理、貿易等各類服務性代表機構，由於此類代表機構從事的各項業務，主要是依照其總機構的要求開展的，沒有直接與服務者簽定合同或協定，其提供服務應歸屬于該代表機構的收入，通常由其總機構統一收取，對該類代表機關可採用按經費支出換算收入方法確定其收入額並據以徵收所得稅。
  5. This follows the recent notification by fitch, inc. fitch, another credit rating agency recognised by the monetary authority for the purpose of profits tax concession scheme, and which acquired tbw in december 2000, that all tbw ratings have now been superseded by fitch ratings

    所通知有關所有湯臣百衛之信貸評級已被之信貸評級所取代而作出的決定。為另外一所就寬減利得稅計劃獲金融管理專員承認的信貸評級機構，並於年月收購湯臣百衛。
  6. For some new - and - high - tech enterprises and the projects of an fixed capital investment of over 100 million yuan, besides the relative national preferential policies, the tax preference will last two more years

    對屬于本范圍內的高新技術企業，在享受國家有關優惠政策的基礎上，以及固定資產投資1億元以上的項目，再延長2年，由該項目稅收受益方將企業所得稅地方留成部分全額獎勵給企業。
  7. Negotiated with the local government and business partners various issues such as income tax rate, on our clients behalf ; and

    申請出口權進行海關登記代表客戶同地方政府和商業夥伴談判有關所得稅率等問題
  8. Answer : basis " the give an official that total bureau of national tax wu pays one - time compensation gold of the worker to deduct a problem before duty of enterprise income tax about the enterprise " ( country tax case 2001 918 ) regulation, the business is fixed number of year of regular to already was being amounted to job, certain the age or the worker interior that near emeritus age are retreated raise disbursement one - time life subsidy, and the company pays to remove the one - time compensation expenses of labor contract worker ( include to buy outright defray of length of service ) etc, belong to " method is deducted before duty of enterprise income tax " ( duty delivers the state 2000 of 84 ) of the 2nd regulation " with obtain should what pay taxes income concerns is all and necessary with regular pay ", in principle can be deducted before duty of enterprise income tax

    答：根據《國家稅務總局關于企業支付給職工的一次性補償金在企業所得稅稅前扣除問題的批復》 （國稅函2001 918號）規定，企業對已達一定工作年限、一定年齡或接近退休年齡的職工內部退養支付的一次性生活補貼，以及企業支付給解除勞動合同職工的一次性補償支出（包括買斷工齡支出）等，屬于《企業所得稅稅前扣除辦法》 （國稅發2000 84號）第二條規定的「與取得應納稅收入有關的所有必要和正常的支出」 ，原則上可以在企業所得稅稅前扣除。
  9. The member be in charge of only that asks you ! the business limits that follows you is relative. it is income tax commonly, of business tax and so on

    問你的專管員啊！跟你的營業范圍有關系的。一般就是所得稅，營業稅之類的。
  10. 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。
  11. Dividends are paid in gross terms, therefore income tax on profits distributed is paid by shareholders

    股息以毛額分配，因此，有關股息分配之所得稅由股東支付
  12. The chairman of the tribunal asked to see all the fact on the income tax claim

    法庭庭長要求考慮所有有關所得稅要求的事實。
  13. This paper chooses five kinds of listed companies according to region policy, industry policy and other preferential policy, to demonstrate the correlation between income tax preferential policy and prosecution achievement of listed companies. it is be found that present tax preferential policy reacted on some companies, such as high - tech companies and fundamental construction companies. but it had less effect on other kind, which have regional tax preferential policy or other preferential policy issued by local government

    同樣藉助上市公司所得稅稅負為研究對象，建立相關指標xt和yt + 11 ，對近年來（ 1997 - 2001年）五類受惠上市公司的受惠程度與經營水平進行了實證分析，發現當前的稅負優惠政策對產業類上市公司起到了促進作用，而對于區域型受惠上市公司以及享受地方財政「先征后返」的上市公司則沒有明顯效果，特別是「先征后返」型只是降低了企業稅負，達到了地方保護主義的目的。
  14. In case of failure to submit quarterly income tax return and the relevant supporting documents to tax authorities within the prescribed time limit, punishment shall be inflicted in accordance with the provisions of article 23 of the tax law

    未按規定期限向稅務機關報送季度所得稅申報表及其他有關說明材料的，依照稅法第二十三條的規定，予以處罰。
  15. With recognizing the impacts of economic globalization, a variety of critical challenges for the reform and optimization of china ' s foreign - related enterprise income taxation system in the post - wto era can be identified and categorized into four respects : ( 1 ) as to inbound investment, how to adjust the preferential income tax policy dedicated to foreign - invested enterprises ? ( 2 ) as to outbound investment, how to establish an income tax system conducive to carrying out the strategy of chinese enterprises " striding into the outside world ? ( 3 ) while china ' s participation into the integration of international economy has been continuously deepened, how to deal with and develop the international coordination in the field of enterprise income taxation ; and ( 4 ) how to fulfill the obligation of china to ensure the conformity of its foreign - related enterprise income taxation system to the requirements of wto rules

    作者認為，在經濟全球化條件下， 「入世」后中國涉外企業所得稅收制度改革與完善面臨的主要挑戰在於四個方面：一是，在有關資本輸入的稅制上，如何調整對外資企業的所得稅收優惠政策；二是，在有關資本輸出的稅制上，如何創建服務于中國企業「走出去」戰略的所得稅收制度；三是，隨著融入國際經濟一體化程度的不斷加深，如何對待和開展有關企業所得稅收的國際協調；四是，中國涉外企業所得稅收的制度安排須符合於wto規則的要求。
  16. In view of the fact that the scope of the tax preferential policies is quite wide and that the policies are transitional measures, the implementation regulations do not set out the specific provisions for this

    考慮到這些過渡性稅收優惠政策內容較多，而且屬于過渡性措施，為保證實施條例的穩定性，由國務院根據企業所得稅法的有關規定另行規定比較妥當，因此實施條例沒有對此作具體規定。
  17. Deferred tax assets are offset against deferred tax liabilities when they relate to income taxes levied by the same taxation authority

    遞延稅項資產可抵銷遞延稅項負債，但這些資產和負債必須與同一稅務機關徵收的所得稅有關。
  18. According to after editing " executive method " concerned regulation, deposit deposit is before october 31, 1999 the interest income of breed, do not impose individual income tax ; came on november 1, 1999 on august 14, 2007 the interest income of breed, impose individual income tax according to the scale tax rate of 20 % ; the interest income of the breed after august 15, 2007, impose individual income tax according to the scale tax rate of 5 %

    按照修訂后的《實施辦法》的有關規定，儲蓄存款在1999年10月31日前孳生的利息所得，不徵收個人所得稅；在1999年11月1日至2007年8月14日孳生的利息所得，按照20 %的比例稅率徵收個人所得稅； 2007年8月15日後孳生的利息所得，按照5 %的比例稅率徵收個人所得稅。
  19. As a type of good taxes, corporate income tax plays an important role in protecting domestic industries and improving competitiveness of domestic industries under the circumstances of tariff restriction and concession, in solving the conflict between the flexibility of accounting principles and the rigidity of tax law, which arises from financial frauds. second, the interrelationship between tax rules and accounting standards is discussed. the author makes it clear that taxation accounting is a complete set of taxation codes

    突出從所得稅作為一種「良稅」固有的功能、關稅約束與減讓的國內產業保護與競爭力提高問題、財務造假和欺詐案中引發的會計準則彈性與稅法剛性爭執等背景下研究企業所得稅的改革；第二，分析了稅收規則與會計準則之間的內在聯系，明確指出一部納稅會計就是一本完整的納稅法典。
  20. The chairman of the tribunal asked to see all the facts on the income tax claim

    審判長要求考慮所有有關所得稅主張的事實
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