特許權稅 的英文怎麼說

中文拼音 [tèxǔquánshuì]
特許權稅 英文
excise tax
  • 特 : Ⅰ形容詞（特殊; 超出一般） particular; special; exceptional; unusual Ⅱ副詞1 （特別） especially; v...
  • 許 : Ⅰ動詞1 （稱贊; 承認優點） praise 2 （答應） promise 3 （允許; 許可） allow; permit 4 （許配）enga...
  • 權 : Ⅰ名詞1 [書面語] （秤錘） counterpoise; weight （of a steelyard）2 （權力） power; authority 3 （...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 特許權 : chartered right; franchise; proprietary right; right of special permission特許權保證書 franchise bond
  • 特許 : special permission; concession; franchise特許出口商品 goods exported under special license; 特許...
  1. In 1958, two economist modigliani and miller proposed famous mm theory. they argued that capital structure has no effect on enterprise value in the completely competitive capital market later on, many papers about enterprise finance have analyzed capital structure in terms of tax capital cost agency cost and incomplete contract because completely competitive market does not exist in reality, capital structure has particular function on interior message stimulation mechanism and control righto this article just discusses these aspects, that is, studies governance structure reform in terms of capital theory

    1958年，兩位經濟學家modigliani和miller提出了著名的mm理論，其大意是，在完全競爭的資本市場上，企業的資本結構不影響企業的價值。此後，許多有關企業金融的文獻分別從稅收、資金成本、代理成本、不完全契約等方面對企業資本結構的設計和功能進行了分析。由於完全競爭的資本市場在現實中並不存在，資本結構在向外部的投資者顯示企業內部的信息、決定控制權的安排及提供激勵等方面，都有其特殊的功能，從而影響乃至決定企業的價值。
  2. By submitting material to any public area of discoverhongkong. com e - invites, user automatically grants, or warrants that the owner of such material has expressly granted discoverhongkong. com e - invites the royalty - free, perpetual, irrevocable, non - exclusive right and licence to use, reproduce, modify, adapt, publish, translate and distribute such material in whole or in part worldwide and or to incorporate it in other works in any form, media or technology now known or hereafter developed for the full term of any copyright that may exist in such material

    請卡的任何公眾網域，即自動授予或保證該等材料的擁有人明確授予discoverhongkong . com e請卡免版權稅永久性不可撤回及非專有的權利及特許權，以在全球使用復制修改改編刊載翻譯及分發該等材料的全部或部分，及或將之納入採用現時已知或此後發展的任何形式媒體或技術的其他作品中，至該等材料可能享有的任何版權年期完結為止。
  3. Royalty and charge for uses gained from providing special technologies for technological researches, energy development, transportation development, agricultural, forestry and animal husbandry production as well as development of key technologies, with the approval from tax administrative authorities under the state council, will be collected at the 10 % tax rate, and for those with advanced technologies and favorable conditions, income tax may be exempted

    為科學技術研究、開發能源、發展交通事業、農林牧業生產以及開發重要技術提供專用技術所取得的特許權、使用費，經國務院稅務主管部門批準，可以減按10 %的稅率徵收所得稅，其中技術先進或條件優惠的可以免征所得稅。
  4. 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。
  5. Except for the legally exempted income tax, foreign investors with no agencies in chinese mainland may enjoy a 10 % off tax rate of withholding income tax on the income sourcing from domestic stock dividends, interests, rentals, license fees and other aspects

    外國投資者在中國境內未設立機構而來源於中國境內的股息、利息、租金、特許權使用費和其他所得，除依法免征所得稅的以外，都將按10 %的稅率徵收預提所得稅。
  6. Franchise which involes complicated legal relationship, demand lots of laws to adjust, such as contract law, tort law, intellectual proverty law, corporation law, competitive law, product liability law, consumer protection law and so on

    特許經營是以合同為基礎的經營方式，涉及的法律關系錯綜復雜，需要合同法、侵權行為法、知識產權法、企業法、競爭法、稅法、產品質量法及消費者權益保護法等諸法綜合調整。
  7. There are some differences between tax law and tax treaty. although many measures are taken to strengthen the administration of the income tax on foreign enterprise, there is still a long way to go

    我國稅法和稅收協定之間在常設機構、特許權使用費、財產收益等方面存在差異，在實際征管工作中，只有熟悉這些差異，才能真正做到依法征稅。
  8. The comprehensive arrangement has broadened the coverage of income by adding income from immovable property, associated enterprises, dividends, interest, royalties, capital gains, pensions and government services, etc. at the same time, provisions commonly found in comprehensive avoidance of double taxation agreement have been included, such as articles on non - discrimination and exchange of information

    全面性安排擴闊了收入的涵蓋面，加入不動產所得聯屬企業股息利息特許權使用費財產收益退休金政府服務等。與此同時，全面性安排亦加入了一般避免雙重徵稅協議常見的條文，例如無差別待遇信息交換等。
  9. 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。
  10. As we have understood dutch internal law of that time, the tax authorities of the netherlands accepted that if a dutch company being a ” sub - licensor ” to a right for which royalty is being paid, and the dutch company got at least 7 per cent of the royalty, it was considered to be an arm ? s length price between related ( associated ) companies

    根據荷蘭的法律，荷蘭稅務局認為如果某家荷蘭公司是特許權的分許可商，並且該荷蘭公司至少獲得7的特許權收益，那麼這種關聯交易被認為是符合公平獨立原則的。
  11. On june 15th the board of investment ( boi ) finalised a range of incentives for the production of such vehicles, and the government has also approved a large cut in excise taxes

    在6月15日，投資委員會完成了一系列的生產這樣機動車的構想，政府也同意大幅度的削減特許權稅。
  12. Income from remuneration for personal services, royalties, interest, dividends, bonuses and the lease of property and other income shall be taxed at a flat rate of 20 percent

    二、勞務報酬所得，特許權使用費所得，利息、股息、紅利所得，財產租賃所得和其它所得，適用比例稅率，稅率為百分之二十。
  13. How is the tax computed on dividend, interest and royalty that is distributed by the fie to the foreign investors situated outside china

    問：如何計算從外商投資企業取得的股息、利息、和特許權使用費的所得稅？
  14. On the basis of mechanism transition theory, dimension separation theory, and theoretical interpretation of franchise and brand extension, the value curve of economy hotel has worked out by the questionnaire investigation from general comparison of value recognition between the guests and gms of one and two star hotels. with the example analysis of zhongjiang beijing and jinjiang shanghai, at last, the thesis brings forward the best path model " stimulation - evaluation - formation - self - systematizati on " for chinese economy hotel chains expansion as follows : help to build a friendly mechanism environment from administration, financing, taxation, legislation and property adjustment

    最後，論文在制度變遷理論、經濟規模分散理論、特許經營和品牌延伸的理論解釋基礎上，結合以經濟型飯店賓客價值需求認知問卷調查為依據的經濟型飯店的價值曲線，和北京中江之旅、上海錦江之星的案例分析，提出了我國經濟型飯店連鎖擴張的最佳路徑，即，在制度環境的支持下，包括政府在行政管理體制、資金籌集體制、稅收征管體制支持和立法監管體制的監督下，從產權制度上建立市場化運營的基礎。
  15. Withholding rates of taxes on investment income of dividend and interest, and on royalties income in belgium will be lowered as provided for under the agreement

    根據協定，股息及利息的投資收入和特許權使用費收入的稅率，均獲降低。
  16. In line with the agreement, china and asean started full implementation of tariff concessions as from 20 july 2005

    按照協議，中國和東盟從2005年7月20日開始全面實施關稅特許權。
  17. " 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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