稅額減免 的英文怎麼說
中文拼音 [shuìéjiǎnmiǎn]
稅額減免
英文
tax credit-
To sell without customs approval and payment of duties, the bonded goods imported upon special permission or goods enjoying specified duty reduction or exemption in relatively large quantities or of relatively high value
（三）未經海關許可並補繳關稅，擅自出售特準進口的保稅貨物、特定減稅或者免稅的貨物，數額較大的。To sell without customs approval and payment of duties, the bonded goods imported upon special permission or goods enjoying specified duty reduction or exemption in relatively large quantities or of relatively high # 118alue
（三）未經海關許可並補繳關稅，擅自出售特準進口的保稅貨物、特定減稅或者免稅的貨物，數額較大的。Net chargeable income, i. e. assessable income after deductions and allowances, is charged at progressive rates as tabulated below
應課稅入息實額，即應評稅入息減去扣除及免稅額，須按下列累進稅率計稅。The criterion for obtaining tax exemptions in the sez s is either the size of investment, or the creation of new jobs
在經濟特區取得稅務減免的標準，主要取決于投資額和所開創的職位數目。A new additional dependent parent grandparent allowance will also be granted if the dependant has resided with you, otherwise than for full valuable consideration, continuously throughout the year of assessment
如該受養人在有關課稅年度連續全年與你同住而無須付出十足有值代價，你可申索扣減新增的額外供養父母祖父母或外祖父母免稅額。To the net total income, i. e. assessable income after deductions but before allowances
就總入息凈額，即應評稅入息減去扣除即沒有免稅額，所徵收的款額。Upon receipt of the notice of assessment, it is advisable to check the amount of income assessed, profits assessed, allowances and deductions allowed, and the assessor s note if any to understand the basis of the assessment and the reasons of disallowing your claim for allowances deductions
納稅人在收到評稅通知書時，應小心核對各項評定的入息利潤免稅額及獲扣減的項目，並留意加附的評稅主任附註，以了解評稅的基準或申索免稅額及扣減不獲批準的原因。Restore allowances to the levels before the concessions made in 1998 - 99, but maintain the dependent grandparent, parent and sibling allowances, the disabled dependant allowance, and the deduction for expenses on self - education, etc, at current levels
-免稅額回復至1998 - 99年寬減前的水平，但維持供養祖父母父母兄弟或姊妹及傷殘受養人免稅額及個人進修等扣除項目The rate of tax after deductions and allowances is applied on a graduated scale, but the total salaries tax charged will not exceed 16 per cent of a person s total assessable income
稅款是按應課稅入息減去各項扣除和免稅額后，以累進方式計算，但繳稅總額不會超過應評稅收入的16 % 。The rate of tax after deductions and allowances is applied on a graduated scale, but the total salaries tax charged will not exceed 16 per cent of a person s total assessable income after deductions
稅款是按應評稅入息總額減去各項扣除和免稅額后，以累進稅率計算，但繳稅總額不會超過減去各項扣除后的應評稅入息的16 % 。Chapter four - this chapter introduces the functions of government authority such as accessing the appropriate tax on taxpayers ; defining ways to include taxes based on accounts and records ; explaining the calculation of tax based on valuations as well as discussing the concepts of legitimacy of tax notification, tax relief, tax refund, administrative remedy chapter five - this chapter examines the measures of collecting taxes and imposing interests, fines, tax preservation and tax execution when the taxpayers violate the tax law
第四章-本章介紹征稅機關確定稅捐債務的功能，例如徵收法定的金額、以會計制度為基礎的確定稅捐方法、基於指數方法評定稅收的方式以及討論課稅處分的法律效力、稅務減免、退稅、行政救濟的概念。第五章-本章探討稅務機關征稅權利的行使以及對納稅人違反稅法時課以過期利息、處罰、稅務保全及稅務執行的手段，並且討論稅務機關征稅權因5年法定期間屆滿而歸于消滅的問題。The traditional view ( e. g., manne, 1965 ; bradley et al., 1988 ) believes that mergers and acquisitions take place in order to maximize stockholder wealth, where acquisitions serve as a means to seize the efficiency gain potentially stemming from economies of scale and scope, managerial and financial synergies, superior management, tax deduction, geographical diversification and increased market share
傳動的觀點認為公司的合併和收購其發起目標是使股東財富最大化，即收購服務于從規模經濟中提高潛在效益，協同管理和財政，優化管理，減免稅收，地區性經營多樣化和提高市場份額。Tax, government fees and charges and rental relief measures amount to hk $ 5. 4 billion ( us $ 700 million ) and include hk $ 2. 9 billion in property rates waivers ; reduction of water and sewage charges and trade effluent surcharge ; a one - year waiver of licence fees for several sectors most affected by the disease, including travel agencies, hotels, restaurants, bars, karaoke lounges, cinemas, taxis, school buses and mini - buses ; and hk $ 2. 3 billion ( us $ 300 million ) in a salaries tax refund of up to hk $ 3, 000 ( us $ 385 ) per taxpayer
政府為此減免一系列稅項、收費和租金，總額達54億港元（ 7億美元） 。其中包括減免差餉29億港元；減免排污費及工商業污水附加費；減免疫癥打擊最嚴重的行業如旅遊、飲食、娛樂以及的士、小巴、校巴和旅遊車的牌費，為期一年；和給納稅人退回部份薪俸稅，總數達23億港元，每人最高退稅額為3000港元。Article 22 the payable tax amount shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as prescribed in the present law
第二十二條企業的應納稅所得額乘以適用稅率，減除依照本法關于稅收優惠的規定減免和抵免的稅額后的余額，為應納稅額。On the ird website to calculate the rebate to which they will be entitled
，供市民自行按其入息及免稅額計算可獲退減的款額。Besides return forms for tax and personal assessment, it is also tasked with prescribing rates of annual allowance for depreciation on machinery and plant ; and procedures relating to applications for refunds and relief and appeals proccedures
其功能包訂明物業稅薪俸稅利得稅及個人入息課稅所採用的報稅表機械及工業裝置折舊的每年免稅額比率有關申請退款及減免程序及提出稅務上訴的程序。Besides specifying return forms for tax and personal assessment, it is also tasked with prescribing rates of annual allowance for depreciation on machinery and plant ; and procedures relating to applications for refunds and relief and appeals procedures
其功能包括訂明物業稅薪俸稅利得稅及個人入息課稅所採用的報稅表機械及工業裝置折舊的每年免稅額比率有關申請退款及減免程序及提出稅務上訴的程序。Under personal assessment, tax is calculated at progressive tax rates on the aggregated income of the individual or of the couple, if married from all sources. from this total income, business losses, approved charitable donations, interest payments on money borrowed for purpose of producing property income, personal allowances and concessionary deductions may be allowed. tax is then charged on the balance at progressive tax rates similar to those used for salaries tax
以個人入息課稅方法計稅，必須將個人如已婚，則將夫婦兩人的所有收入合併，再減去業務上的虧損認可慈善捐款為賺取物業收入而借款所須支付的利息個人免稅額以及各項特惠免稅額后，按薪俸稅的累進稅率計算應繳稅款。Enterprises with foreign investment engaging in agriculture, forestry or animal husbandry or enterprises with foreign investment established in remote and economically - underdeveloped areas, which have enjoyed the treatment on tax exemption and tax reduction as provided in the preceding two paragraphs, may, after the expiration of the period of treatment and upon the application of the enterprise and approval by the competent department of the state council for taxation, continue to enjoy a 15 per cent to 30 per cent reduction of the amount of enterprise income tax payable for 10 more years
從事農業、林業、牧業的外商投資企業和設在經濟不發達的邊遠地區的外商投資企業，依照前兩款規定享受免稅、減稅待遇期滿后，經企業申請，國務院稅務主管部門批準，在以後的十年內可以繼續按應納稅額減征百分之十五至百分之三十的企業所得稅。For the enterprise engaged in agriculture, forest and stock husbandry, for more than 10 years of operational period, after tax reduction treatment expiring according to the above - mentioned regulations, by the tax authority sanctions, it can be allowed to reduce by 15 % - 30 % of the corporate income tax
第八條：對從事農業、林牧來的外商投資企業，經營期10年以上的，依照上述規定享受免稅、減稅待遇期滿后，經企業申請，稅務機關批準，在以後的經營期限內可以按應納稅額減征15 - - - 30的企業所得稅。分享友人