法人居住稅 的英文怎麼說

中文拼音 [fǎrénjūzhùshuì]
法人居住稅 英文
corporate inhabitant tax
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 居 : Ⅰ動詞1 （住） reside; dwell; live 2 （處于; 在） be （in a certain position）; occupy （a place）...
  • 住 : Ⅰ動詞1 （居住; 住宿） live; lodge; reside; accommodate; stay 2 （停住; 歇下） stop; cease; knock ...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 法人 : juridical person; legal person; corporation; legalis homo法人代表 legal representative; 法人地位 ...
  1. Because the location and the agent lose their basic function, ec with the characteristics of non - document greatly challenges the existing tax law institutions, which mainly regulate the dealing of the tangible merchandise and establish the tax jurisdiction on the basis of territoriality

    電子商務由於其無址化、非書面化、非中介化、虛擬化等特點給針對有形商品制定的、並以屬地原則為基礎進行管轄，通過常設機構、居住地等概念把納稅義務同納稅人聯系起來而建立的現行稅收法律制度帶來了巨大的沖擊。
  2. Basis " beijing already bought public housing to appear on the market offer executive way " regulation, town dweller appears on the market sell the public housing that changes cost price to buy according to the room, after by the regulation pay duty is expended, income puts in individual of property right person ' s charge entirely all, no longer applicable clinch a deal unit price undertakes in 4000 yuan of above and unit of former property right accrual distributive sets

    根據《北京市已購公有住房上市出售實施辦法》的規定，城鎮居民上市出售按照房改成本價購買的公有住房，在按規定繳納稅費后，收入全部歸產權人個人所有，不再適用成交單價在4000元以上與原產權單位進行收益分配的規定。
  3. Furthermore, under section 77 of the iro, ird may apply to the district judge for a " departure prevention direction " to prevent taxpayers who intend to leave hong kong from departing, or who have left hong kong to reside elsewhere from leaving hong kong again upon their return to hong kong, without paying their tax liability in full or providing sufficient security to secure the payment

    此外，稅務局亦可根據稅務條例第77條，向區域法院法官申請阻止離境令，在欠稅人未清繳稅款或未提供足夠保證的情況下，阻止欲離開香港的欠稅人離港，或阻止已離港在海外居住的欠稅人在回港后，再次離開香港。
  4. All taxpayers are subject to the same corporation or unincorporated business tax rate irrespective of their residential status

    所有的納稅人，不論其居住地或注冊地，一律按法團或法團以外的人士的稅率納稅。
  5. For the purposes of this section, where a person who is deemed to be carrying on a business as an owner of ships in hong kong under subsection ( 2 ) is resident in any territory outside hong kong, he shall be regarded as having a reciprocity status, if the commissioner is satisfied that any profits earned by or accrued to a person to whom subsection ( 1 ) applies from a business carried on in the territory as an owner of ships are, under the laws of that territory, exempt from a tax which is of substantially the same nature as the tax chargeable under this part

    稅務條例第23b （ 4a ）條為本條的施行，凡任何根據第（ 2 ）款被當作在香港以船舶擁有人身分經營業務的人是在香港以外某地區居住的，則如局長信納根據該地區的法律，一名第（ 1 ）款適用的人在該地區以船舶擁有人身分經營業務所賺取或應累算的任何利潤獲豁免繳稅，而有關稅項的性質與根據本部所課稅項的性質大致相同，該人須被視為具有對等待遇地位。
  6. If a person has not paid all tax assessed upon him and that he she intends to depart or has departed from hong kong to reside elsewhere, the commissioner may apply to the district court for a direction to prevent the person from departing hong kong

    向區域法院申請阻止離境指示若納稅人沒有繳付稅款意圖離開香港或已離開香港往其他地方居住，稅務局局長可向區域法院申請阻止離境指示阻止該納稅人離開香港。
  7. For this purpose, the person will have to furnish information to satisfy the director of immigration that he has taken hong kong as his place of permanent residence. the information may include whether he has habitual residence in hong kong ; whether the principal members of his family spouse and minor children are in hong kong ; whether he has a reasonable means of income to support himself and his family ; whether he has paid his taxes in accordance with the law

    為此，該名人士須提供入境事務處處長合理地規定的資料，令入境事務處處長信納該人已以香港為其永久居住地，該等資料可包括他是否在香港有慣常住所；其家庭的主要成員（配偶及未成年子女）是否在香港；他是否有合理的收入，以維持他自己及家人的生活及他是否已按照法律繳稅。
  8. If the person is under the age of 21 years, the declaration must be made by one of his parents or by a legal guardian. for this purpose, the person will have to furnish information to satisfy the director of immigration that he has taken hong kong as his place of permanent residence. the information may include whether he has habitual residence in hong kong ; whether the principal members of his family ( spouse and minor children ) are in hong kong ; whether he has a reasonable means of income to support himself and his family ; whether he has paid his taxes in accordance with the law

    為此，該名人士須提供入境事務處處長合理地規定的資料，令入境事務處處長信納該人已以香港為其永久居住地，該等資料可包括他是否在香港有慣常住所；其家庭的主要成員（配偶及未成年子女）是否在香港；他是否有合理的收入，以維持他自己及家人的生活及他是否已按照法律繳稅。
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