營業利得 的英文怎麼說
中文拼音 [yíngyèlìde]
營業利得
英文
operating gains-
Beijing seven - color ring technology products television limited is the development, production, marketing, and system engineering for the main business, the renowned products of complete autonomy in r & d and production arm of a large series of video products, its overall performance can be fully verified, the process equipment and its key components are world - class manufacturers, by the authority of physical abnormalities destructive testing and the safety of a number of patented technologies, a declaration rocker flying boat full compatibility broadcasting class, professional - level film cameras, video cameras, small hdtv cameras, boom achieve the same product serialization
北京七色光環科技發展有限公司是影視產品的開發、生產、銷售、及系統工程為主營業務，產品有享譽中外的完全自主研發生產的大型影視搖臂系列產品，其整機性能得以充分驗證，其工藝設備及其關鍵部件均由世界一流的廠商提供，通過權威物理異常破壞性的安全測試及多項專利技術的申報，飛行船搖臂全面兼容廣播級、專業級膠片攝影機、攝像機，小型高清攝像機，實現了同一臂型產品系列化！Operating income - operating earnings before interest and taxes have been deducted. it is generally greater than net income
營業收入?是指扣除貸款利息和稅之前的營運所得。通常大於凈收入。Profits tax returns are issued to corporations and partnership businesses for profits tax purpose. there are three series of tax return forms
在利得稅徵收方面，稅務局向法團及合業務經營者發出的利得稅報稅表分為以下三類。The e - commerce is based on internet network and pushing the economic globalization corresponding by the continuous development of computer, network and communication technique. the e - commerce influence on the tax theory and tax system that established on the traditional business deeply, involving vat, business tax, income tax for both enterprise and individual, tariff, stamp tax, etc because of the dummy, digital and confusable characteristic contrasting to the traditional business. and it also contributes to our economy development and tax base enlargement
電子商務會給商家帶來巨大的發展機遇和豐厚利潤，但電子商務不同於傳統的貿易方式，由於其的虛擬化、數字化、隱匿化等特點，對建立在傳統的生產、貿易方式基礎之上的現行稅收理論、稅收制度和稅收征管影響廣泛，涉及到增值稅、營業稅、關稅、所得稅、印花稅等多個稅種，給我國稅收提出新的而且相當嚴峻的挑戰，同時也為我國促進經濟發展，擴大稅收來源提供新的機遇。Corporation income tax which is a kind of tax imposed on production, management and other incomes and it is complex in calculation and has wide influence. therefore, as an economic organization pursuing profits, enterprises must go all out to decrease its income tax expenses and obtaining greatest income by various means
企業所得稅是以生產、經營和其他所得為課稅對象所徵收的稅種，具有計算復雜、內容廣泛等特點，作為企業繳納的最重要稅種之一，對企業的利潤有著舉足輕重的影響。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。Saying specifically, about taxation kinds, the thesis discusses the planning ways of value added ta business tax and income tax ; with regard to tax planning of the operating process, the article makes research into the tax planning of enterprises of electric power construction enterprises of power supply enterprises of power sale and enterprises of power transmission in the course of generating electricity to consuming electricity. finally, the thesis discusses that enterprises of electric power make use of preferential policies to plan paying taxes concerning investment areas investment industry and financial results
具體地來說，從稅種上，主要論述了增值稅、營業稅和所得稅的納稅籌劃；關于營運過程中的納稅籌劃，本文主要對「電」的產生到消費過程中涉及的電建企業、發電企業、售電企業和輸配電企業的納稅籌劃進行了研究；本文最後從投資地區、投資行業和財務成果三個方面論述了電力企業利用優惠政策進行納稅籌劃。It is stipulated in chinese labor law that an enterprise shall not cancel its labor contract with an laborer while the laborer is receiving medical treatment for diseases or injuries within the prescribed period, unless he seriously violates labor disciplines or the rules and regulations of the enterprise, or causes great losses to the enterprise due to serious dereliction of duty, or is ordered for criminal responsibilities in accordance with the law
根據中國勞動法規定，除非雇員嚴重違反勞動紀律或者用人單位規章制度，或者嚴重失職，營私舞弊，對用人單位利益造成重大損害，或者被依法追究刑事責任，雇員患病或者負傷，在規定的醫療期內，企業不得解除勞動合同。The model synthesizes the needs of the company ' s management activities, such as produce, providence, inventory and sale, with optimized control tactics and it also minimizes the inventory cost to ensure the enterprise to get maximum effective profit
本模型是把企業經營活動中的生產、供應、庫存和銷售等各個環節的需求要素予以綜合考慮，以最優化控制策略控制存儲系統的運營費用為最小，從而保證企業獲得最大有效利潤。Profit total includes industry industry to produce the product of mobile earnings to sell profit already, include balance of income and expenses of the activity outside be not industry to produce mobile etc to do business again
利潤總額既包括企業工業生產活動所得的產品銷售利潤，又包括非工業生產活動及其他營業外活動收支差額。The new arrangement extends the scope of the original agreement on business profits and income from personal services signed by both parties in 1998. it covers direct income earned by businesses and individuals such as operating profits and employment income as well as indirect income such as dividends, interest and royalties and ensures that the same income will not be doubly taxed in the two tax jurisdictions. the minister of the state administration of taxation, mr xie xuren, signed the new arrangement on behalf of the central government
新安排涵蓋個人和企業的直接收入如營業利潤及個人勞務所得，以及間接收入如股息利息及特許權使用費，把一九九八年雙方就營業利潤及個人勞務所得訂立的避免雙重徵稅安排原安排擴大，以保障同一項收入，不論是直接收入或是間接收入，均不會被雙重徵稅。1 arrangement between the mainland of china and the hksar for the avoidance of double taxation and the prevention of fiscal evasion - business profits income from immovable property income from investment gains from alienation of property
（ 1 ）內地和香港避免雙重徵稅和防止偷漏稅的安排-營業利潤不動產所得投資所得財產收益（ 2 ）內地和香港避免雙重徵稅和防止偷漏稅的安排-個人勞務所得While this thesis aims to identify the difficulties in tax on e - business on the side of most of developing countries, analyzing the existing tax rules and regulations of china and therefore provide the suggestions for future development of the relevant tax rules in china. the discussion and conclusion are set out from a pre - set case and based upon traditional taxation theories and the existing practices in other countries, which covers the business models, the classification of transactions, and how to define the concept of turnover, profits, services and royalties under e - commerce
本文嘗試站在發展中國家的立場上，通過運用傳統的課稅理論，結合當前各國電子商務的實踐，通過對設定網路案例的模擬經營，通過甲乙兩國採取主動課稅的征稅情況來對稅收原則在電子商務環境下所受到的沖擊的方面進行系統分析，酯出對電子商務課稅的難點所在，並結合各國對電子商務征稅實踐，分析了在電子商務中跨國所得的表現形式，具體分類，如何準確的界定在電子商務征稅實踐中對營業利潤，勞務，特許權使用費的概念等等。Come assets to create profits and assets of the business operations to create the cash acquisition of these two indicators improved, earnings per share and net assets yield rate has been upgraded and the secondary market price effects of mergers and acquisitions were not unified conclusion
得出單位資產創造的營業利潤和單位資產通過經營活動創造的現金這兩個指標通過並購得到改善，每股收益和凈資產收益率也有所提高，而被並購公司的二級市場股價效應並不統一的結論。And through discussing in detail the characteristics, the modes and the trend of integration of local and foreign investment about the mergers of listed telecom companies, the thesis demonstrates that merger is the most complexity, popular and efficiency model in overcoming the restriction on capital, technology and market capacity, in advancing mass - produced economy. then, this paper makes an empirical study on the merger & acquisition performance with spss ( statistical program for social sciences ). the study is done in hope to evaluate the performance in an objective manner so as to find out successful models in merger & acquisition and identify problem in process
然後，論文在深入研究並購績效理論的基礎上，運用主成分分析法，採用spss分析軟體，通過從盈利能力、成長性、運營能力、償債能力、股本擴張能力、主營業務鮮明狀況等六個方面選取19項指標作為對上市公司並購績效的綜合評價指標，進行並購績效的評價分析，得出從總體上看，上市公司在並購后的經營業績得到改善的佔55 . 56 % ，而另外44 . 440k的上市公司其經營業績卻沒有得到改善或出現惡化，並且闡述了本分析方法的局限性。" the double taxation relief provision provides that hong kong and denmark sweden norway will provide reciprocal tax exemption for income profits and property of airlines of the other side which are derived from operating aircraft in their own area
政府發言人今日十一月八日說：雙重稅項豁免為香港與丹麥瑞典和挪威的航空公司，在對方地區內營業所得的利潤和資產提供雙向的稅項豁免。" the double taxation relief provision provides that the hksar and the macao sar will provide reciprocal tax exemption for income, profits and property of airlines of the other side derived from operating aircraft in their own area
政府發言人今日說：雙重課稅寬免為香港與澳門特別行政區的航空公司，在對方地區內營業所得的收入利潤和資產提供雙向的稅項豁免。這對雙方航空公司的營運都有裨益。" the double taxation relief provision provides that hong kong and the republic of croatia will provide reciprocal tax exemption for income, profits and property of airlines of the other side derived from operating aircraft in their own area
政府發言人今日說：雙重課稅寬免為香港與克羅埃西亞共和國的航空公司，在對方地區內營業所得的收入利潤和資產提供雙向的稅項豁免。這對雙方航空公司的營運都有裨益。" the double taxation relief provision provides that hong kong and the people s republic of bangladesh will provide reciprocal tax exemption for income profits and property of airlines of the other side which are derived from operating aircraft in their own area
政府發言人今日一月二十二日說：雙重稅項豁免為香港與孟加拉人民共和國的航空公司，在對方地區內營業所得的利潤和資產提供雙向的稅項豁免。這對香港及該共和國雙方的航空公司的營運都有裨益。" the agreements provide that the hong kong special administrative region hksar and the respective countries will provide reciprocal tax exemption for income, profits and property of aircraft or ship operators of the other side derived from operating aircraft or ships in their own area
政府發言人說：這些協定規定香港特區與個別國家的航空或航運公司，在對方地區內營業所得的收入利潤和資產提供雙向的稅項豁免。這對雙方航空或航運公司的營運都有裨益。分享友人