稅務條約 的英文怎麼說

中文拼音 [shuìwùtiáoyāo]
稅務條約 英文
tax treaty
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 條 : Ⅰ名詞1 （細長的樹枝） twig 2 （條子） slip; strip 3 （分項目的） item; article 4 （層次; 秩序; 條...
  • 約 : 約動詞[口語] （用秤稱） weigh
  • 稅務 : tax administration; affairs pertaining to taxation; customs administration稅務機構 taxation autho...
  • 條約 : convention; treaty; pact
  1. C succession rights, testate and intestate, especially indefeasible shares of spouses and relatives

    按照公約第19條，公約不影響締約國在稅務方面的權力。
  2. An investigation by the inland revenue department into the tax affairs of winbusy limited revealed that the company had omitted to report sales proceeds received from two hotels totaling 9. 69m in the profits tax returns for the tax years 1992 93 to 1997 98, contrary to section 82 of the inland revenue ordinance. the tax undercharged amounted to 1, 500, 724

    稅務局于調查永互有限公司的稅務事宜時，發現該公司於1992 93至1997 98六個課稅年度，在其利得稅報稅表內漏報了售予兩間酒店的銷貨收入，觸犯稅務條例第82 1 a條，涉及的銷貨數額約為969萬元，逃繳稅款共1 ， 500 ， 724元。
  3. He pleaded guilty to four counts of tax evasion charges on may 19. an investigation by the inland revenue department ( ird ) into the tax affairs of winbusy limited revealed that the company had omitted to report sales proceeds received from two hotels totaling $ 9. 69m in the profits tax returns for the tax years 199293 to 199798, contrary to section 82 ( 1 ) ( a ) of the inland revenue ordinance. the tax undercharged amounted to $ 1, 500, 724

    稅務局于調查永互有限公司的稅務事宜時，發現該公司於199293至199798六個課稅年度，在其利得稅報稅表內漏報了售予兩間酒店的銷貨收入，觸犯《稅務條例》第82 （ 1 ） （ a ）條，涉及的銷貨數額約為969萬元，逃繳稅款共1 ， 500 ， 724元。
  4. Furthermore, a regional tax treaty negotiation training workshop, co - organized by the department, the finance bureau and the organization for economic cooperation and development oecd, has been scheduled to be held in hong kong in april 2002 with participants from other countries and regions in asia

    此外，本局和庫務局及經濟合作及發展組織（ oecd ）合作，於2002年4月在香港舉辦一個稅務條約談判技巧訓練課程，並邀鄰近亞洲的國家及地區派員參加。
  5. Corporate income tax, tax treaties, transfer pricing, business tax, vat, customs, individual income tax, and employer employee considerations

    公司所得稅稅務條約轉讓定價營業稅增值稅進口稅個人所得稅及僱主和雇員意見。
  6. Article 42 an enterprise may propose the pricing principles and calculation methods for the transactions between it and its affiliated parties to the tax organ, the tax organ and the enterprise shall, upon negotiations and confirmation, achieve an advance pricing arrangement

    第四十二條企業可以向稅務機關提出與其關聯方之間業務往來的定價原則和計算方法，稅務機關與企業協商、確認后，達成預約定價安排。
  7. Owners may elect to have the lease premium spread over the lease period, up to a maximum period of 36 months, for assessment purpose

    不過，稅務條例容許業主選擇將頂手費依照租約期分攤評稅但如果租約超過3年，則最多只能分攤36個月。
  8. However, exemption will not be extended to the case of where after giving notice of termination the employee is required to work during the notice period

    不過，如果僱主按合約或雇傭條例的規定給予雇員足夠的離職通知期，而雇員在通知期內須上班以賺取薪酬，則這項稅務寬免並不適用。
  9. It is shown that the target export rebate system should be established through five facets : the reform of the value - added tax ( vat ) system, the setting of the rebate rate, the unification of the administrative measure of the export rebate, the optimization of the rebate fiscal burden and the strengthen of the administration of the export rebate, which can ultimately acquire the least rebate cost and the maximum rebate benefit. to be detail, first, the existing vat system should be reformed, the vat system should be transformed from the production model to consumption model and the administration of levying tax should be strengthened, which can establish a good basis for the optimization of the export rebate system ; second, after considering the national and international practical situation comprehensively, the suitable rebate rate which is combined " neutral and different " should be chosen, and a set of elastic system of rebate rate which has both relative stability and timing flexibility should be establish ed ; third, with the further deepening of the reform of foreign trade system and the gradual improvement of the ability of the administration of the export rebate, the existing two kinds of administrative measures should be gradually transited to the single measure - " exemption, credit and rebate " ; forth, the existing sharing measure of vat should be innovated, the new rebate burden system - " first rebate then share " should be built ; fifth, a set of stimulation and restriction system of export enterprises and tax authorities should be built to strengthen the administration of export rebate effectively

    研究表明，我國目標出口退稅機制需要從五個方面進行構建：即增值稅制度改革、退稅率設置、退稅管理辦法統一、退稅財政分擔優化和退稅管理的強化，最終方可達到總體退稅成本最低和退稅收益的最大化。更具體地說，一是改革現行增值稅制度，將我國增值稅制度由生產型逐步轉為消費型，並強化征稅管理，為退稅機制的優化奠定基礎；二是在綜合考慮國內國際實際情況的前提條件下，選擇適宜我國的「中性與非中性」相結合的退稅率，並建立一套具有相對穩定性和適時靈活性的彈性退稅率機制；三是伴隨著外貿體制改革的進一步深化和退稅管理能力的逐步提高，將現行兩種出口退稅管理辦法逐步過渡到以「免、抵、退」為主的單一管理辦法；四是改革現行增值稅共享辦法，建立「先退稅后共享」的新型退稅負擔機制；五是建立一套針對出口企業和稅務機關的激勵約束機制，有效強化出口退稅的管理。
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