營業費扣除 的英文怎麼說

中文拼音 [yíngyèbìkòuchú]
營業費扣除 英文
operating deduction
  • 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; ...
  • 費 : Ⅰ名詞1 （費用） fee; expense; expenditure; dues; charge 2 （姓氏） a surname Ⅱ動詞（花費; 耗費） ...
  • 除 : Ⅰ動詞1 （去掉） get rid of; eliminate; remove 2 [數學] （用一個數把另一個數分成若干等份） divide:...
  • 營業 : do business
  1. Since it is difficult to distinguish corporate and personal entertainment, the implementation regulations provide that deductible amount of entertainment expenses incurred in connection with business activities should be limited to 60 % of the actual expended amount, but the maximum amount cannot exceed 0. 5 % of the sales ( business ) revenue for the current year

    考慮到商業招待和個人消費之間難以區分，為加強管理，同時借鑒國際經驗，實施條例規定，企業發生的與生產經營活動有關的業務招待費支出，按照發生額的60扣除，但最高不得超過當年銷售（營業）收入的5 % 。
  2. The contractor shall deduct from each and every payment to the sub - contractor the business tax and all other applicable taxes at the project location ( city construction tax, education fee, etc ) at the prevailing rates and shall pay the relevant taxes with respect to such subcontract works on behalf of the sub - contractor to the project relevant tax bureau

    承包商按現行比率從分包商的每一筆付款中以安裝費為基準扣除營業稅和項目所在地應付的所有其他稅金（如城市建設稅、教育附加費等） ，並代表分包商向該項目的相應稅務局就相應得分包工作支付項關稅金。
  3. Operating expenses are the net recurrent expenditure on property administration and maintenance incurred by the hkstpc after deducting income from management fees

    營運開支是指扣除管理費收入后香港科技園公司在物業營運及保養的凈經常支出。
  4. Sales profit of products ： refers to the profit gained by the enterprises by deducting cost, charges and taxes from the business income of the enterprises obtained in selling products and providing industrial services

    產品銷售利潤：指企業銷售產品和提供工業性勞務等主要經營業務收入扣除其成本、費用、稅金后的利潤。
  5. Refers to the profit gained by the enterprises by deducting cost, charges and taxes from the business income of the enterprises obtained in selling products and providing industrial services

    指企業銷售產品和提供工業性勞務等主要經營業務收入扣除其成本、費用、稅金后的利潤。
  6. " foreign enterprises " mean foreign companies, enterprises and other economic organizations which have establishments or places in china and engage in production or business operations, and which, though without establishments or places in china, have income from sources within china. the income tax on foreign enterprise is different from the income tax on enterprises with foreign investment. any foreign enterprise which has no establishment or place in china but derives profit, interest, rental, royalty and other income from sources in china, or though it has an establishment or a place in china, the said income is not effectively connected with such establishment or place, shall pay an income tax of ten percent on such income

    外國企業所得稅包括兩種情況:一類是指在中國境內設立機構、場所，從事生產、經營的外國公司、企業和其他經濟組織，就其取得的來源於中國境內的經營所得和與機構場所有實際聯系的其他所得按收入減除成本、費用及損失后的余額，即應納稅所得額徵收33 %的企業所得稅;另一類是指在中國境內沒有設立機構、場所的外國公司、企業和其他經濟組織，就其來源於中國境內的利潤、利息、租金、特許權使用費和其他所得，或雖設有機構、場所，但上述所得與其機構、場所沒有實際聯系的，就全部所得不扣減費用徵收10 %的預提所得稅。
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