營業收入稅 的英文怎麼說

中文拼音 [yíngyèshōurùshuì]
營業收入稅 英文
busine receipts 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; ...
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 入 : Ⅰ動詞1 （進來或進去） enter 2 （參加） join; be admitted into; become a member of 3 （合乎） conf...
  • 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
  • 收入 : 1 （收進來的錢） income; revenue; receipts; gainings; earning; gross; proceeds; takings 2 （收進...
  1. 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。
  2. Revenue tax duty

    營業收入稅
  3. 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。
  4. 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。
  5. The revenue of the local governments includes business tax, income tax of the enterprises subordinate to the local government, personal income tax, tax on the use of urban land, tax on the adjustment of the investment in fixed assets, tax on town maintenance and construction, tax on real estates, tax on the use of vehicles and ships, stamp tax, slaughter tax, tax on agriculture and animal husbandry, tax on special agricultural products, tax on the occupancy of cultivated land, contract tax, 25 % of the value added tax, 50 % of the tax on stock dealing ( stamp taxo and tax on resources other than the ocean petroleum resources

    屬于地方財政的收入包括營業稅，地方企業所得稅，個人所得稅，城鎮土地使用稅，固定資產投資方向調節稅，城鎮維護建設稅，房產稅，車船使用稅，印花稅，屠宰稅，農牧業稅，農業特產稅，耕地佔用稅，契稅，增值稅25 %部分，證券交易稅（印花稅） 50 %部分和除海洋石油資源以外的其他資源稅。
  6. Chargeable normal trading receipt

    應課稅的一般營業收入
  7. Business receipts tax

    營業收入稅
  8. Based on the correct analysis of the cashflow for investment project feasibility study ' s financial evaluation, and the thought on investment project financial evaluation ' s cashflow statement being an income statement according to cash basis, the author found some untrue which exist in the guideline of investment project feasibility study and the report example for investment project feasibility study, and created a restructure method to counter their financial cashflow statement, financial cashflow statement on equity capital, and statement of financial cashflow on a specific investors " investment. restructure method ' s main principle and context are : the selling tax of vat should not be included in the sales revenue, vat should not be listed as a decrease to calculate earnings ; working capital, vat, and loan principal should not be listed as cash outflow

    基於正確分析現金流量是投資項目可行性研究財務評價的前提，投資項目財務評價現金流量表是收付實現制下的利潤表的思想，本文針對《投資項目可行性研究指南（試用版） 》和《投資項目可行性研究報告編寫範例》中可研財務評價存在的不當之處，對其運用的項目財務現金流量表、資本金財務現金流量表、中方投資財務現金流量表及外方投資財務現金流量表等報表的現金流量要素，提出了重新構造方法，主要原則和內容包括，銷售收入（營業收入）中不應含有增值稅銷項稅；增值稅不能列作收入的減項以計算利潤；流動資金、增值稅、借款本金不能列作現金流出。
  9. Tax on receipts from public enterprises

    公營企業收入稅
  10. Tax official : well, according to the chinese law, the taxpayer must file its tax return within the prescribed time, no matter whether it has business turnover

    稅務局：中國法律規定，即使沒有營業收入、沒有稅可繳也要申報。
  11. You had income from employment, rental income from solely owned property and or business income from sole proprietorship business for the preceding year of assessment, and you have not given any notification to the department regarding the permanent cessation of such income source

    你在上一個課稅年度曾有薪俸入息擁有全權物業的出租收入或獨資經營業務的營業收入，而未有通知本局已永久停止收取上述收入。
  12. You had income from employment, rental income from solely owned property and or business income from sole proprietorship business for the preceding year of assessment, and you have not given any notification to the department regarding the permanent cessation of such income source ( s )

    你在上一個課稅年度曾有薪俸入息、擁有全權物業的出租收入或獨資經營業務的營業收入，而未有通知本局已永久停止收取上述收入。
  13. 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。
  14. The proceeds are taxable as trading receipts of the employer, being compensation for loss of profits

    該份保單的有關賠償則視為僱主的營業收入，即利潤損失的補償，因此須予課稅。
  15. The certification is applicable to the foreign enterprises who receive income from the operation of international shipping in china and claim for the enterprise income tax exemption benefit of tax treaties in accordance with circular for strengthening the tax and foreign exchange administrations on shipping income of foreign enterprises issued by the state administration of taxation and the state administration offoreign exchange

    一、本表適用於按照《國家稅務總局、國家外匯管理局關于加強外國公司船舶運輸收入稅收管理及國際海運業對外支付管理的通知》的規定，外國公司以船舶經營國際運輸從中國取得所得申請享受協定免征所得稅待遇時填報。
  16. Article 9 the time at which a liability to business tax arises shall be the date on which the business proceeds are received or documented evidence of right to collect business proceeds is obtained by the taxpayer

    第九條營業稅的納稅義務發生時間，為納稅人收訖營業收入款項或者取得索取營業收入款項憑據的當天。
  17. A corporation letting property in hong kong is carrying on business in hong kong and subject to profits tax in respect of its property income

    法團在香港出租物業，即屬在本港經營業務，並須就其物業收入繳納利得稅。
  18. The basic rule is that a corporation letting property in hong kong is carrying on business in hong kong and subject to profits tax in respect of its property income

    一般而言，法團在香港出租物業，即屬在本港經營業務，並須就其物業收入繳納利得稅。
  19. The taxing right for gains received by a hong kong resident or a hong kong business from the transfer of shares in a mainland enterprise is allocated exclusively to hong kong

    香港居民及企業轉讓內地公司股份取得的收益徵稅權歸于香港。如有關收益不屬營業收入或不是源自香港，在香港無須繳稅。
  20. Taxpayer ： my company have been fined because we failed to file the tax return. but we have not got any busine income at all

    納稅人：我公司因未申報而被罰款。可我們並沒有取得營業收入呀？
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