營業利潤稅 的英文怎麼說

中文拼音 [yíngyèlìrùnshuì]
營業利潤稅 英文
busine profit tax
  • 營 : Ⅰ動詞1 （謀求） seek 2 （經營; 管理） operate; run; manage Ⅱ名詞1 （軍隊駐扎的地方） camp; barrac...
  • 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
  • 潤 : Ⅰ形容詞（細膩光滑; 滋潤） moist; smooth; sleek Ⅱ動詞1 （加油或水 使不幹枯） moisten; lubricate 2 ...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 營業 : do business
  1. No profits chargeable to tax includes a loss case

    沒有應課稅利潤包括營業虧損。
  2. Operating profit is the balance of operating revenue after deducting operating cost, periodic expenses and all turnover taxes, surtax and fees

    營業利潤為營業收入減去營業成本、期間費用和各種流轉稅及附加稅費后的余額。
  3. To provide certainty in the operation of the territorial source principle, the inland revenue department will, commencing in april 1998, provide advance rulings on the source of profits of a business for profits tax purposes. the service is subject to the payment of a fee

    為清楚確定如何運用地域來源原則徵稅，稅務局將由一九九八年四月起，提供確立營商利潤來源地的預先裁定服務，以評定一項商業活動所賺取的利潤須否在港繳稅。
  4. 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。
  5. 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。
  6. The executor should declare the assessable profits and supply other relevant information for the period from the commencement date of the latest accounting period to the date of death of the deceased taxpayer in the deceased s tax return

    ?遺囑執行人須為已故納稅人申報其獨資業務由上次業務結算日期至已故納稅人去世當日的營業資料和應評稅利潤。
  7. Business profit tax return

    營業利潤稅申報表
  8. Post - tax operating profit

    除稅后營業利潤
  9. Pre - tax operating profit

    除稅前營業利潤
  10. Taxes are levied on three types of income only on profits, salaries and property

    只有營業利潤薪俸及租金三種收入才須課稅。
  11. Business profit tax

    營業利潤稅
  12. The economic value added ( eva ) is a measure of surplus value created on an investment, namely the difference in amount after the nopat ( net operating profit after taxes ) subtract cost of capital

    Eva就是稅后營業利潤減資金成本后的剩餘回報，即稅后的營業利潤減去債務和權益資本的使用成本后的差額。
  13. To reduce the minimum denomination for newly issued debt instruments in respect of which interests and trading profits are subject to tax at concessionary rates from 500, 000 to 50, 000. 5

    將可按特惠稅率就有關利息及營業利潤課稅的發行債務票據的最低面額，由50萬元降至5萬元。
  14. 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。
  15. An analysis of the drawbacks of the present enterprise performance evaluation system and some suggestions

    也即一定時期的企業稅后經營凈利潤
  16. 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
  17. 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。
  18. What profit points to is profit after tax, what duty points to is duty of duty of value added tax, consumption tax, resource, business tax, stamp duty, city building waiting profit tax amount a moment is to point to sale tax of industrial company product gold, education expends duty of add, resource and profit total 4 the sum, but each taxes that does not include enterprise plan life to produce cost, it is reflective industry business the main index of total net income inside certain period

    利潤指的是稅后利潤，稅指的是增值稅、消費稅、資源稅、營業稅、印花稅、城建稅等等利稅總額是指工業企業產品銷售稅金、教育費附加、資源稅和利潤總額四項之和，但不包括企業計人生產成本的各項稅金，它是反映工業企業一定時期內全部純收入的重要指標。
  19. During the year, the court of first instance ruled on 3 appeal cases. the issues considered included the taxability of profits on the sale of certain properties ; the board s jurisdiction to substitute its own valuation on a property, rather than use that of the appellant or the commissioner ; and whether certain receipt was capital in nature

    在2000至01年度，原訟法庭就3宗上訴個案作了裁決，所考慮的問題包括出售某些物業利潤是否須徵稅、上訴委員會不採用上訴人或局長對物業的估價而自行作估價的權力，以及有關收入屬資本性質還是營業性質的事宜。
  20. Where the true profits of a non - resident from a trade, profession or business carried on in hong kong cannot be readily ascertained, they may be computed on a fair percentage of the turnover in hong kong

    倘若不能輕易確定非居港人士在香港經營行業、專業或業務實得的利潤，稅務局可按其在香港的營業額的某一公平百分率計算其所獲得的利潤。
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