稅則分類 的英文怎麼說
中文拼音 [shuìzéfēnlèi]
稅則分類
英文
classification of tariff稅則分類表[類別] tariff nomenclature; 稅則分類委員會 nomenclature committee- 稅 : 名詞1. (徵收的貨幣或實物) tax; duty; tallage; due 2. (姓氏) a surname
- 則 : Ⅰ名詞1 (規范) standard; norm; criterion 2 (規則) regulation; rule; law 3 (姓氏) a surname Ⅱ...
- 分 : 分Ⅰ名詞1. (成分) component 2. (職責和權利的限度) what is within one's duty or rights Ⅱ同 「份」Ⅲ動詞[書面語] (料想) judge
- 類 : Ⅰ名1 (許多相似或相同的事物的綜合; 種類) class; category; kind; type 2 (姓氏) a surname Ⅱ動詞...
- 稅則 : tax regulations; tariff schedule稅則歸類 tariff classification; 稅則委員會 tariff commission
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Customs tariff nomenclature
-關稅稅則分類表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。This thesis explains the necessity of the character recognition technology of the computer at first, describe the meaning in which the handwritten numeral discerns ; pretreatment technology of handwritten numeral recognition, including two value, line segmentation, word segmentation smooth, removing noising, standardization and thinning are discussed two value concretely discusses whole threshold value, some threshold value, dynamic threshold value and utilize space information to carry on threshold, which are several kinds of common method of choosing threshold value, especially utilize space information to carry on threshold value is describe in detail ; adopting to the foundation of thinning based on mathematics morphology, thinning algorithm of serials same and thinning algorithm of protecting shape are discussed ; afterwards, according to principle ' s diagram of the on - line character recognition, by analyzing the structure feature of the handwritten numeral, this thesis has proposed the online recognition te chnology of the free handwritten numeral based on the stroke feature and the online recognition technology of the free handwritten numeral based on the multistage classifying device. detail narrated noise removing, stroke characteristic definition and discernment, distance criterion of whole word match ; then under the foundation of handwritten numeral segmentation, off - line handwritten numeral recognition is researched. especially minimum distance classifying device, tree classifying device and adaptive resonance ( art ) network classifying device is discussed at the same time, believes degree analyses are introduced to integrate a lot of classifying devices ; at the end, the typical application of the handwritten numeral recognition was briefly narrated, its application in extensive data statistics, financial affairs, tax, finance and mail sorting have been explored
二值化時對整體閾值二值化、局部閾值二值化、動態閾值二值化和利用空間信息進行閾值選取幾種常用的閾值選取方法進行討論,特別對利用空間信息進行閾值選取進行了詳細論述;在對通過對基於數學形態學的細化的基礎上,討論序貫同倫形態細化演算法和保形的快速形態細化演算法;然後依據聯機字元識別原理框圖,分析了手寫數字的結構特點,提出了基於筆劃特徵的任意手寫數字在線識別技術和基於多級分類器任意手寫數字在線識別技術,對其中涉及的筆劃識別前的噪聲處理、筆劃間特徵量的定義及識別、整字匹配的距離準則進行了詳細敘述;繼而在對手寫數字的分割的基礎下對脫機手寫數字識別進行了研究,對基於最小距離分類器字元識別、基於樹分類器的字元識別、基於自適應共振( art )網路的字元識別分別進行了詳細討論,並引入置信度分析將多個分類器進行了混合集成;最後簡單闡述了手寫數字識別的典型應用,對其在大規模數據統計、財務、稅務、金融及郵件分揀中的應用進行了探索。As for the review of the criteria for distribution of the two corporate taxes corporate enterprise tax and corporate inhabitant tax, this is nothing but an infringement of taxing power
至於重新審查兩類法人稅收法人事業稅和法人稅的分配標準,則不啻是對稅收制度的損害。Brussels tariff nomenclature btn
布魯塞爾稅則分類目錄Brussels tariff nomenclature
布魯塞爾稅則分類目錄Signed commercial invoice in five fold certifying that goods are as per contract no. 12345 of 03. 11, 2004 quoting l / c number btn / hs no. and showing original invoice and a copy to accompany original set of documents
簽署發票一式五份,證明貨物是根據2004年3月11日號碼為12345的合同,並註明信用證號碼和布魯賽爾稅則分類號碼,顯示正本發票和一份副本隨附原套單證。Signed commercial invoice in five fold certifying that goods are as per contract no. 12345 of 03. 11, 2004 quoting l / c number btn / hs no. and showing original invoice and a copy to accompany original set of document
簽署發票一式五份,證明貨物是根據2004年3月11日號碼為12345的合同,並註明信用證號碼和布魯賽爾稅則分類號碼,顯示正本發票和一份副本隨附原套單證。This paper chooses five kinds of listed companies according to region policy, industry policy and other preferential policy, to demonstrate the correlation between income tax preferential policy and prosecution achievement of listed companies. it is be found that present tax preferential policy reacted on some companies, such as high - tech companies and fundamental construction companies. but it had less effect on other kind, which have regional tax preferential policy or other preferential policy issued by local government
同樣藉助上市公司所得稅稅負為研究對象,建立相關指標xt和yt + 11 ,對近年來( 1997 - 2001年)五類受惠上市公司的受惠程度與經營水平進行了實證分析,發現當前的稅負優惠政策對產業類上市公司起到了促進作用,而對于區域型受惠上市公司以及享受地方財政「先征后返」的上市公司則沒有明顯效果,特別是「先征后返」型只是降低了企業稅負,達到了地方保護主義的目的。Considering revenue business, we calculate support threshold of itemset and confidence threshold of rule, realize application and prediction by association rule mining in the audit department of tax system. by algorithms we analyse various illegal possibility, find out some implicit regulation among of factors, and guide current revenue work in audit
聯系稅收業務,從對項集的支持度、規則的支持度和置信度的計算入手,實現了關聯規則演算法在稅務稽查部門的應用預測,通過演算法分析各類違章違法的可能性,找出各種因素之間隱含的規律,從而指導當前稅收稽查實際工作。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。During the field work, the writer samples the income tax to analyze the discrepancy and the reconciliation inductively and deductively by integrating the modified accounting standards which were issues in 2006 by ministry of finance
為使研究更具現實意義和理論深度,本文始終結合2006年財政部新頒布的會計準則並以所得稅為例進行闡述和論證,還對我國部分所得稅差異進行了歸類比較研究。The second section, based on the conceptions and implications of taxation, tax system factor, tax classification, tax principle and tax system structure, the author stated the basic theories of taxation
第二部分:介紹了稅收、稅制要素、稅收分類、稅收原則、稅制結構的概念和內涵,論述了稅收的基本理論。If such comments are received, you acknowledge that ( a ) they will not be considered confidential or proprietary, ( b ) ups and its affiliates are under no obligation to keep such information confidential, and ( c ) ups will have an unrestricted, irrevocable, world - wide, royalty free right to use, communicate, reproduce, publish, display, distribute and exploit such comments in any manner it chooses
如ups接收到該類評議,則您承認: ( a )它們不會被視為機密或有專利性, ( b ) ups及其附屬公司無義務對這些信息保密,並( c ) ups對此評議擁有不受限制的、不可撤銷的、世界范圍內的、毋需版稅的權利,以其所選擇的方式使用、交流、復制、發表、陳示、分發及開發此評議。If such comments are received, you hereby acknowledge that ( a ) they shall not be considered confidential or proprietary, ( b ) ups and its affiliates shall be under no obligation to keep such information confidential, and ( c ) ups shall have an unrestricted, irrevocable, world - wide, royalty free right to use, communicate, reproduce, publish, display, distribute and exploit such comments in any manner it may choose
如ups接收到該類評議,則您承認: ( a )它們不會被視為機密或有專利性, ( b ) ups及其附屬公司無義務對這些信息保密,並( c ) ups對此評議擁有不受限制的、不可撤銷的、世界范圍內的、毋需版稅的權利,以其所選擇的方式使用、交流、復制、發表、陳示、分發及開發此評議。If such comments are received, you acknowledge that they will not be considered confidential or proprietary, ups and its affiliates are under no obligation to keep such information confidential, and ups will have an unrestricted, irrevocable, world - wide, royalty free right to use, communicate, reproduce, publish, display, distribute and exploit such comments in any manner it chooses
如收到這類評論,則您承認: a它們不被視為秘密的,或有專利性的b ups及其附屬公司無義務為這些資訊保密並c ups可以有無限制的不可撤銷的在世界范圍內的無須付版稅的權利,以其所選擇的方式使用交流復制發表陳示分發或利用此評論。The establishment of " tax basic law " has been placed on the vital scientific research topics in politics and law university of china and zhejiang finance and economics university. beginning with the applicable law in the practice of tax law - making and tax enforcement of our country, the various key problems that are existing in terms of law - making and enforcement of current tax legal system of our country have been analyzed and discussed in the paper, the aim is to describe the major problems existing in current tax legal system of our country ( that scientific and normal tax basic legal system has been not still established and many " gray law " phenomenon in tax law enforcement have appeared ) and what need to be
本文從我國的稅收立法和稅收執法實踐中適應法律的角度入手,通過對我國現行的稅收法律體系在立法和執法方面存在的各類主要問題進行了分析和探討,意在說明我國現行的稅收法律體系存在的主要缺陷(尚未建立科學、規范的稅收基本法律體系和在稅收執法中出現了大量的稅收「灰法」現象)和急需完善的方面,明確提出了解決問題的途徑是確立稅收法制基本原則、加強稅收立法的監督與控制和完善現行的稅收法律體系,強調要提高稅收立法質量以及針對現行的稅收法律體系進行重新構架。This thesis then expounds the concept and applying methods of generally adopted ". arm ' s length principle ", probes into several important problems of comparability analysis, adjustment and information exchange in the application of " arm " s length principle ", elaborates on the application of the prin ciple to four types of intra - group transactions, including tangible transaction, intangible transaction, loan and service, and then analyzes the advantages and disadvantages of " arm " s length principle "
隨后本文結合立法和理論對內部交易稅收立法的基本原則? ?正常交易原則的概念、適用方法和正常交易原則適用中的可比性分析、附屬調整和情報交換等若干重要問題加以闡述,對正常交易原則具體適用於有形資產交易、無形資產交易、貸款和勞務提供等各類型內部交易加以詳述,並在此基礎上對正常交易原則的利弊進行分析。For liquors, duty is assessed at different percentages of their values on the basis of three different categories defined broadly according to alcoholic strength
酒類之稅款則按酒精濃度廣泛定義之三種不同類別為基準計算之價值之不同百分比評估。Check the concept and classifications of management about tax revenue at articles one part, status and, tax revenue check function and tax revenue check and produce principle who management follow and history four a piece of respects that develop check, so that the basic content that people check to the tax revenue has a understanding roughly
文章的第一部分對稅收稽查管理的概念及分類、地位及作用、稅收稽查管理應遵循的原則和稅收稽查產生和發展的歷史四個方面對稅收稽查管理作了一個概述,以便人們對稅收稽查的基本內容有一個大致的了解。分享友人