物業增值稅 的英文怎麼說

中文拼音 [wùyèzēngzhíshuì]
物業增值稅 英文
property gains tax
  • 物 : 名詞1 （東西） thing; matter; object 2 （指自己以外的人或與己相對的環境） other people; the outsi...
  • 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 物業 : agreement premise
  1. Particular way is : it is plan tax basis with commodity sale, the tax rate consideration that provides according to tax law gives commodity to answer the appreciation the amount of tax to be paid of the burden, deduct next goods and materials is bought outside be being used to produce commodity place cost ( wait like raw material, fuel, running stores ) before pull current understands link already the value added tax of pay, the remaining sum after deducting is an enterprise to answer ratal

    具體做法是：以商品銷售額為計稅依據，按照稅法規定的稅率計算出商品應負擔的增值稅額，然後扣除為生產商品所耗用外購物資（如原材料、燃料、低值易耗品等）在以前生產流通環節已繳納的增值稅，扣除后的余額為企業應納稅額。
  2. If, therefore, a sacrifice of value is caused by protective duties, it is made good by the gain of a power of production, which not only secures to the nation an infinitely greater amount of material goods, but also industrial independence in case of war

    因此，保護關稅如果使價值有所犧牲的話，它卻使生產力有了增長，足以抵償損失而有餘，由此使國家不但在物質財富的量上獲得無限增進，而且一旦發生戰事，可以保有工業的獨立地位。
  3. Under the condition that chinese current turn over tax system is not subject to a structural reform, on - line transactions of digital products should be identified not as sales of goods in the sense of value - added tax, but as the supply of services or transfer of intangible property respectively for business tax purposes according to specific transaction circumstances

    在我國現行流轉稅體制未進行結構性的改革調整的情況下，在線交易的數據化產品提供，不宜視為增值稅意義上的銷售貨物行為，而應該區別具體情況，分別確定為營業稅意義上的提供服務或轉讓無形財產交易。
  4. The foreign - invested enterprises handling exports except otherwise provided for may apply to tax authorities monthly for an approval of refund or exemption of value - added tax and consumption tax for themselves or acting as an export agent after customs declaration and listing of the goods as sales in their accounts upon the presentation of related documents

    外商投資企業出口的貨物，除另有規定者外，可在貨物報關出口並在財務上做銷售後，憑有關憑證按月報送稅務機關批準退還或免征增值稅和消費稅。
  5. In the case of commodities declared for export after 1 january 2005, if a vat invoice is issued by the tax authorities on behalf of an enterprise after that date, vat special tax payment receipts no longer are required to be presented when the enterprise applies for an export vat refund

    一、 2005年1月1日以後報關出口貨物（以出口報關單上註明的出口日期為準） ，凡稅務機關利用增值稅防偽稅控系統代開增值稅專用發票（指國稅發[ 2004 ] 153號第二條規定所述代開專用發票，下同）在2005年1月1日以後開具的，出口企業在申請辦理出口退稅時，免予提供增值稅專用稅票。
  6. Export tax refund ( etr ) has been being the focus concerned by the government and enterprises since 1994, when the new tax system began to run. the government had to lower the rates of etr in 1995 and 1996 respectively because the refund - cheating was rampant then. lowering the rates of etr can lessen the burden of public finance, but at the same time, it increased the costs of exports and the goods became less competitive internationally

    1994年新稅制實行以來，出口退稅問題一直為我國財政、稅務、外經貿部門及企業所關注： 1994 、 1995年出口騙稅猖獗，加上增值稅徵收中存在的「征少退多」 ，使財政面臨巨大壓力而不得不兩次下調出口退稅率；退稅率下降雖減輕了財政負擔，但卻加大了出口貨物成本，降低了我國商品在國際市場上的競爭力； 1997年東南亞金融危機發生后，由於我國政府承諾人民幣不貶值，為擴大出口、刺激經濟增長，繼1998年先後，政府又先後多次、分批調高各類商品的出口退稅率。
  7. The group has made appropriate provisions for such land appreciation tax in the financial statements as at 31 december 2006, in respect of the properties sold prior to that date

    本集團已於截至二零零六年十二月三十一日止年度內，為於此日期前出售的物業就該等土地增值稅作出了適當撥備。
  8. Furthermore, the diversified development mix between leasing and sales properties within the group s development portfolio in mainland china also limits the group s exposure to the impact of land appreciation tax going forward

    此外，集團在中國內地擁有多元化的租賃及出售物業租合，亦有助減低集團未來因土地增值稅所受的影響。
  9. Unifying tax systems of all kinds enterprise ; the value - added tax is changed into a consuming type by the production model, including equipment investment in the value - added tax ' s deducting range ; improving the individual income tax, under unifying the policy prerequisite of tax es, we shall give the place government proper tax administrative power, creating the condition and realizing progressively that the tax system in urban and rural areas is unified

    統一各類企業稅收制度；增值稅由生產型改為消費型，將設備投資納入增值稅抵扣范圍；完善消費稅，適當擴大稅基；改進個人所得稅，實行綜合和分類相結合的個人所得稅制；實施城鎮建設稅費改革，條件具備時對不動產開征統一規范的物業稅，相應取消有關收費；在統一稅政前提下，賦予地方適當的稅政管理權；創造條件逐步實現城鄉稅制統一。
  10. During the six months ended 30 june 2005, the hong kong property division reported turnover of hk 506 million 2004 : hk 741 million and a net profit attributable to the group of hk 645 million 2004 : hk 247 million after taking into account the increase in fair value net of deferred taxation on investment properties of hk 286 million 2004 : nil

    二零零五年六月三十日止六個月內，香港物業部錄得營業額5 . 06億港元二零零四年： 7 . 41億港元，而在計入投資物業之公允價值增加已扣除遞延稅項2 . 86億港元后二零零四年：無，集團應占凈溢利為6 . 45億港元二零零四年： 2 . 47億港元。
  11. Export enterprises exporting products purchased from small - scale vat payers must present a vat invoice to obtain a vat refund

    今後凡出口企業從小規模納稅人購進的貨物出口，一律憑增值稅專用發票及有關憑證辦理退稅。
  12. Kerry eas offers client a full range of supply chain management and operations, including many specialized services. our experience, expertise and services encompass international freight forwarding, transport and distribution, contract logistics, express, shipping, trading and merchandising, general cargo, cold / temperature - controlled cargo handling, bonded logistics, dg cargo handling, project logistics and a wide range of value added services

    嘉里大通為客戶提供多元化的供應鏈服務和操作，包括許多個性化的服務.憑借我們的專業經驗為您提供如下多元化物流服務，包括：國際貨代、運輸、分撥配送、合約物流、快件、航運、貿易、上架服務、普通貨物、冷凍/溫控貨物服務，保稅物流、危險品服務、項目物流和增值服務。
  13. During the first six months of 2006, the hong kong property division reported turnover of hk 616 million 2005 : hk 506 million and a net profit attributable to the group of hk 1, 432 million 2005 : hk 645 million, after taking into account the increase in fair value of investment properties net of deferred taxation of hk 128 million 2005 : hk 286 million

    二零零六年首六個月內，香港物業部錄得營業額6 . 16億港元二零零五年： 5 . 06億港元而於計入投資物業之公允價值增加已扣除遞延稅項1 . 28億港元二零零五年： 2 . 86億港元后，集團應占凈溢利則為14 . 32億港元二零零五年： 6 . 45億港元。
  14. During the year, the hong kong property division reported turnover of hk 2, 827 million 2005 : hk 1, 415 million and a net profit attributable to the group of hk 2, 676 million 2005 : hk 1, 429 million, after taking into account the increase in fair values of investment properties net of deferred taxation of hk 653 million 2005 : hk 649 million

    年度內，香港物業部門錄得營業額28 . 27億港元二零零五年： 14 . 15億港元而計入投資物業之公允價值增加已扣除遞延稅項6 . 53億港元二零零五年： 6 . 49億港元后，集團應占凈溢利則為26 . 76億港元二零零五年： 14 . 29億港元。
  15. For the year ended 31 december 2006, the mainland china property division reported turnover of hk 1, 006 million 2005 : hk 1, 012 million and a net profit attributable to the group of hk 807 million 2005 : hk 372 million, after taking into account the increase in fair values of investment properties after deferred taxation of hk 594 million 2005 : hk 77 million

    截至二零零六年十二月三十一日止年度，在計入投資物業之公允價值增加已扣除遞延稅項5 . 94億港元二零零五年： 7 ， 700萬港元后，中國物業部錄得營業額10 . 06億港元二零零五年： 10 . 12億港元及集團應占凈溢利8 . 07億港元二零零五年： 3 . 72億港元。
  16. During the year, the mainland china property division reported turnover of hk 1, 012 million 2004 : hk 1, 351 million and a net profit attributable to the group of hk 372 million 2004 : hk 548 million, after taking into account the increase in fair values of investment properties after deferred taxation of hk 77 million 2004 : hk 107 million. the decrease in turnover and net profit in 2005 is mainly due to the decrease in the sales of properties in mainland china compared with 2004

    年內在計入投資物業之公允價值增加已扣除遞延稅項7 ， 700萬港元二零零四年： 1 . 07億港元后，中國物業部錄得營業額10 . 12億港元二零零四年： 13 . 51億港元及集團應占凈溢利3 . 72億港元二零零四年： 5 . 48億港元。
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