稅項利益 的英文怎麼說
中文拼音 [shuìxiànglìyì]
稅項利益
英文
tax benefit-
As the measures of tariff barriers reducing gradually, such restrictionons on international trade as non - tariff barriers and escape clause in various agreements in relation to the non - tariff barriers rise one after another, which challenges the industry association in terms of protecting members ' interests and the development of such industry by applying flexibly relevant regulations, meanwhile, the opportunities emerged as well, as every coin has two sides, thereby, its functions in respects of coordination and service, etc. could be expanded in the global market
隨著關稅壁壘措施的逐步減少，非關稅壁壘以及利用與非關稅壁壘有關的各項協定中的例外條款，限制國際貿易的行為可謂此起彼伏，這就給行業協會靈活運用有關規則保護協會成員的利益，以及本行業的發展等方面提出了嚴峻的挑戰，也出現了發展的機遇，從而使其協調和服務等方面的功能在全球市場領域得到擴展。The appraisal and rectification of tax reductions or exemptions is a policy - oriented task. it involves the economic interests of all localities, departments, and units
八、清理整頓減免稅是一項政策性很強的工作，涉及到各地區、各部門、各單位的經濟利益。The section restricts this avoidance practice by allowing the commissioner to refuse to set off losses brought forward where he is satisfied that the sole or dominant purpose of a change in shareholding is the utilisation of those losses to obtain a tax benefit
若稅務局局長信納股份擁有權改變的唯一或主要目的，是為了利用累積虧損餘額而獲得稅項利益時，稅務局局長可以根據這條款拒絕以虧損抵銷利潤，從而限制此等避稅的做法。Article 24 as regards the dividends, bonuses and other equity investment gains earned outside the territory of china by a resident enterprise from a foreign enterprise which it controls directly or indirectly, the portion of income tax on this income paid outside the territory of china by the foreign enterprise the territory of china may be treated as the allowable tax credit of the resident enterprise ' s overseas income tax amount and be deducted within the limit of tax credit as provided for in article 23 of the present law
第二十四條居民企業從其直接或者間接控制的外國企業分得的來源於中國境外的股息、紅利等權益性投資收益，外國企業在境外實際繳納的所得稅稅額中屬于該項所得負擔的部分，可以作為該居民企業的可抵免境外所得稅稅額，在本法第二十三條規定的抵免限額內抵免。If for any reason the work would not be considered a work made for hire under applicable law, author does hereby sell, assign, and transfer to company, its successors and assigns, the entire right, title and interest in and to the copyright in the work and any registrations and copyright applications relating thereto and any renewals and extensions thereof, and in and to all works based upon, derived from, or incorporating the work, and in an to all income, royalties, damages, claims and payments now or hereafter due or payable with respect thereto, and in and to all causes of action, either in law or in equity for past, present, or future infringement based on the copyrights, and in and to all rights corresponding to the foregoing throughout the world
如果出於任何原因，在適用法律下，作品並不被認為是為雇傭協議所做，作者據此將作品版權的全部權力、名稱和權益，版權的相關登記和申請，其中的任何續約和延期，基於、衍生、或合併的作品，所有收入、版稅、賠償、指控和現在的或以後應付的或可付的款項，過去的、現在的或將來的法律的或股票的基於版權的訴訟事由，前述的世界范圍內的相關權利，出售、出讓、轉讓給公司、公司的繼承人和接任者。Employee a was entitled to an overseas travel allowance of $ 20, 000 for the year ended 31 december 2002, which could be spent within 4 months. if employee a spent the whole allowance to purchase package tour in april 2003, was $ 20, 000 taxable as holiday journey benefits under the new provisions
雇員a在截至2002年12月31日止一年內獲發20 ， 000元海外旅遊津貼，規定他可在四個月內支取。假如雇員a在2003年4月把津貼全數用來訂購旅行團客位，在新條文的規定下，這20 ， 000元款項會否視為度假旅程利益而須課稅？It would also give next - of - kin rights in hospitals, allow gays to benefit from a deceased partner ' s pension, and exempt them from inheritance tax on a partner ' s home
Disability pension ：殘廢恤金。這項改革還將賦予同性戀伴侶在醫院的近親地位權利，允許同性戀一方成為去世方的養老金受益人，並且在繼承伴侶的房產時可以免繳遺產稅。Deferred tax benefits are not recognised because their realisation cannot be assured beyond reasonable doubt
由於遞延稅項利益無法在無合理疑問下獲得肯定，因此該利益未獲確認。Excluding a tax benefit and legal and stock - based compensation charges, profit was 33 cents per share, 2 cents higher than wall street predicted
扣除稅項利益和延期期權的收費，每股盈利33美分，比華爾街的預期高2美分。Section 61a of the i. r. o. applies to any transaction entered into after 13 march 1986 for the sole or dominant purpose of enabling a person to obtain a tax benefit. where it applies the section provides for an assessment to be made as if the transaction had not been entered into or carried out or in such other manner as the assistant commissioner considers appropriate to counteract the tax benefit which would otherwise be obtained
根據《稅務條例》第61a條，任何在1986年3月13日之後達成的交易，如該項交易的唯一或主要目的，是使有關人士能夠獲得稅項利益，則助理局長須評定該有關人士的稅項，猶如該項交易並未曾訂立或實行一樣；或以助理局長認為適合的其他方式評定，用以消弭從該項交易中所獲得的稅項利益。The third quarter 2001 shareholders earnings included non - recurring items related to the terrorist events in the united states on september 11, 2001, a gain from the disposition of a portion of the company s investment in seamark asset management ltd. and two tax - related items, all of which in aggregate reduced net income by cdn 64 million. excluding these non - recurring items, shareholders net income increased to cdn 327 million from cdn 312 million in 2001
二零零一年第三季之股東盈利計算已包括與二零零一年九月十一日美國恐怖襲擊有關之非經常性項目出售公司于seamark asset management ltd .部分投資所得之收益，以及兩項與稅務有關的項目，此等因素導致收入凈額整體減少六千四百萬加元。Cdn the year s non - recurring items, reported in the third quarter, related to provisions for anticipated claims arising from the terrorist events in the united states on september 11, 2001, a gain from the disposition of a portion of the company s investment in seamark asset management ltd., and two favourable tax related items
本年非經常性項目已於第三季公布包括二零零一年九月十一日美國遭恐怖襲擊引致賠償所作撥備出售seamark asset management ltd .部分投資所得的收益及兩項有利於宏利的稅務有關項目。To idiographic institution, the main causes of the debts forming are as follow : the finance rights and affair rights are digit in the process of the finance and tax system, the finance rights are up collecting, and the affairs rights are down moving, the finance gap formed in the process of the finance and tax system, the comparative economic shrink in the anaphase country reform, the finance ingathering became fewer : the political and the administration system reform is disjoint to the economic system reform, the village and town government financial action is lost echo obligation, the expenditure break through the budget, and so on, otherwise, the country financial system reform is lag, the invests are becoming bad for the country government intervention to economic field, the country government action is short of efficient criterion, cut down the centre transferring geld to the farmers and delay to carry out the legal payment ; the effective supervision to the loan is short of about national to the non - financial machine, and so on, so the debts form at last
但從根本講，還是制度的原因，是國家通過制度的安排來對利益進行重新分配，導致鄉鎮政府財政收入短缺，產生債務需求，最終形成債務。從具體的制度上看，主要有:財稅體制改革中的財權與事權的錯位，財權向上集中、事權不斷下移;農村稅費改革產生財政缺口;農村改革後期出現的經濟相對萎縮，財政收入減少;政治制度和行政管理制度改革與經濟改革脫節，鄉鎮政府財政行為失去應有的約束，導致開支突破預算等等，產生債務需求。另外，農村金融體制改革的滯后;鄉鎮政府對經濟領域的高度介入，出現經濟投資虧損;政府行為缺乏有效規范，截留老百姓的轉移支付款項、拖延履行法定支付義務;國家對非金融機構借貸行為缺乏有效監管等等，產生債務供給。While the results were helped by a tax credit, wal - mart said an increase in expenses, led by wages, energy and accident costs, along with healthcare costs, put pressure on net profit margins
沃爾瑪表示，雖然財報結果受益於稅收抵免，但以薪資、能源、事故成本和保健成本項目為主的支出增加，對凈利潤率帶來了壓力。If a flat is provided, a notional benefit, called " rental value ", should be added to income
你如獲僱主提供一個住宅單位，你的應評稅入息就必須包括一項象徵利益，稱為租值rv 。The carrying amount of a deferred tax asset is reviewed at the balance sheet date and is reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow the related tax benefit to be utilised
遞延稅項資產于每個結算日之帳面值須予以審閱，如不再可能取得足夠之應課稅溢利以運用有關之稅務利益，帳面金額則予以調低。" the double taxation relief provision provides that the hksar and the macao sar will provide reciprocal tax exemption for income, profits and property of airlines of the other side derived from operating aircraft in their own area
政府發言人今日說：雙重課稅寬免為香港與澳門特別行政區的航空公司，在對方地區內營業所得的收入利潤和資產提供雙向的稅項豁免。這對雙方航空公司的營運都有裨益。" the double taxation relief provision provides that hong kong and the republic of croatia will provide reciprocal tax exemption for income, profits and property of airlines of the other side derived from operating aircraft in their own area
政府發言人今日說：雙重課稅寬免為香港與克羅埃西亞共和國的航空公司，在對方地區內營業所得的收入利潤和資產提供雙向的稅項豁免。這對雙方航空公司的營運都有裨益。" the double taxation relief provision provides that hong kong and the people s republic of bangladesh will provide reciprocal tax exemption for income profits and property of airlines of the other side which are derived from operating aircraft in their own area
政府發言人今日一月二十二日說：雙重稅項豁免為香港與孟加拉人民共和國的航空公司，在對方地區內營業所得的利潤和資產提供雙向的稅項豁免。這對香港及該共和國雙方的航空公司的營運都有裨益。" the agreements provide that the hong kong special administrative region hksar and the respective countries will provide reciprocal tax exemption for income, profits and property of aircraft or ship operators of the other side derived from operating aircraft or ships in their own area
政府發言人說：這些協定規定香港特區與個別國家的航空或航運公司，在對方地區內營業所得的收入利潤和資產提供雙向的稅項豁免。這對雙方航空或航運公司的營運都有裨益。分享友人