綜合所得稅 的英文怎麼說

中文拼音 [zōnggěsuǒdeshuì]
綜合所得稅 英文
c. i. t. comprehensive income tax
  • 綜 : 綜名詞[紡織] （織布機上使 經線交錯著上下分開以便梭子通過的裝置; 綜片） heddle; heald
  • 合 : 合量詞（容量單位） ge, a unit of dry measure for grain （=1 decilitre）
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 綜合 : 1 （歸在一起; 聯合成一個統一的整體） synthesize 2 （不同種類、不同性質的事物組合在一起） syntheti...
  1. On the other hand, the active method that collect pay sets, social insurance premium is executed collect pay integratedly, by revenue management by cess wu mechanism system executes apanage to collect, by capture cost individual and pay cost unit press formulary scale, tax of the salary with individual income tax, wage declare to orgnaization of social security agency along with all the others, duty reaching the ground collects sectional pay

    另一方面，現行征繳辦法規定，社會保險費實行綜合征繳，由地方稅務機關按稅收治理體制實行屬地徵收，由繳費個人和繳費單位按規定比例，與個人所得稅的工資、薪金稅項一併到社保經辦機構申報，到地稅徵收部門繳納。
  2. 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。
  3. By employing the approaches of integrative comparison and inductive analysis, and from domestic and international perspective, the present dissertation compares and analyse the controlled foreign company ( cfc ) legislations enacted in some countries, studies the relationship between the cfc legislations and the international tax treaties, and especially studies the relationship between the cfc legislations and the oecd model tax convention on income and on capital ( oecd model ). the author then reviews and comments on the four cases to date involving in the relationship between the cfc legislations and tax treaties

    本文運用綜合比較與歸納分析的方法，從國內與國際兩個層面，比較分析了有關國家的受控外國公司立法（簡稱cfc立法） ，探討了cfc立法與國際稅收協定之間的關系，尤其是cfc立法與《 oecd關于對所得和財產避免雙重征稅協定範本》 （簡稱oecd範本）之間的關系，並對有關它們之間關系的4個案例進行了分析與評述。
  4. The amount of non - cash donations or contributions which is deducted from the gross consolidated income in accordance with the provisions of the income tax act and other laws

    四、依所得稅法或其他法律規定於申報綜合所得稅時減除之非現金捐贈金額。
  5. The writer pursues such a target : suit requirement of economic development of the socialist market, further reform and perfect system of individual income tax law, improve and enhance collection management, strengthen regulation of persons of high income, and alleviate the unjust antinomy of social assignment, promote social stability, establish continuous and stable increasing mechanism of income of individual income tax, and more availably develop positive effect of the individual income tax in politics, economy and social living, following suggestion is put iv forward so as to realize the target : to practice admixture type of the individual income tax system classifying combining with synthesizing, reasonably determine tax rate and tax deduction standard, standardize taxpayer ' s scope, adjusting and extending the tax base, standardize advance payment system, and establish perfect and scientific modem tax levy & management system the etc., so as to have th

    本文筆者力圖追求這樣一個目標：適應社會主義市場經濟發展的要求，進一步改革和完善個人所得稅法律制度，改進和強化徵收管理，加大對高收入廠、碩士學位論文alaster 」 stdis一者的調節力度，緩解社會分配不公的矛盾，促進社會穩定，建立起個人所得稅收入的持續、穩定增長機制，更加有效地發揮個人所得稅在政治、經濟和社會生活中的積極作用。為了實現這個目標提出了如下建議：實行分類同綜合相結合的混合型個人所得稅制，合理確定稅率和扣除標準，規范納稅人范圍，調整和擴大稅基，規范預扣繳制度，建立完善、科學的現代化稅務征管系統等，以期對我國個人所得稅法律制度的修訂和完善有所稗益。
  6. The partition - combination taxation, the practical employed principle for china individual income tax

    分類綜合所得稅制是我國個人所得稅的現實選擇
  7. Review of the country s history, politics, leaders and international organizations and treaties

    -提供民眾上網報稅繳稅服務，包括個人綜合所得稅營業稅營利事業所得稅等。
  8. Crowds descended upon tax offices all over the country monday on the first day for filing consolidated income tax returns

    在申報綜合所得稅的第一天也就是星期一全國各地的群眾找上稅捐處。
  9. Yearly income tax over nt $ 3000. 000 ( three million ) or monthly income over nt $ 250. 000 ( two hundred fifty thousand ), which engage the service for position of a foreign nationality director or upward position

    上年度在我國繳納綜合所得稅之薪資所得達新臺幣三百萬元以上；或當年度月薪達新臺幣二十五萬元之公司主管級以上之外籍人員。
  10. The ministry of finance is encouraging the development of remote islands including gimmeng ( kimmen ), mazo ( matsu ), _ pne / o ( penghu ), . lieg deo ( green island ), and _ lan = su ( lanyu ), by offering incentives in the form of exemptions for individual income tax for five years, no sales tax, and no business income tax

    財政部為著鼓勵郎去開發一寡離島?包括金門、馬祖、澎湖、綠島、蘭嶼?乎去開發耶個人有五年免?綜合所得稅?嘛乎事業免?營業稅、營利所得稅。
  11. Article 14 in the case where a taxpayer, as well as his or her spouse and / or dependents who shall file a joint consolidated income tax return in accordance with the income tax act, has an amount of income or deduction which is covered within the provisions of paragraph 1 of article 12, the taxpayer shall include any such amount in his or her return for the calculation of basic income

    第十四條（個人與配偶及其受扶養親屬應一併計入基本所得額）個人與其依所得稅法規定應合併申報綜合所得稅之配偶及受扶養親屬，有第十二條第一項各款金額者，應一併計入基本所得額。
  12. The fourth chapter discusses limitations on ftc in u. s. internal law. the author considers that the basket - limitation system is the core of the current u. s. ftc limitation system and the main function of the basket - limitation system is to prevent taxpayers to cross - credit foreign taxes and to maintain u. s. tax jurisdiction over foreign source income as greatly as possible while maintaining u. s. taxation of u. s. source income

    該章認為，美國現行抵免限額制度的核心內容為分籃限額制度，而分籃限額的主要功能在美國聯邦所得稅法外國稅收抵免制度研究于，防止納稅人綜合境外的高稅率所得和低稅率所得進行所謂的「交叉抵免」 ，在維護美國對境內來源所得征稅權的同時，最大程度地維護其對境外來源所得的征稅權。
  13. The implementation regulations provide that the reduction in taxable income is 10 %, given that the main materials for the products should come from the prescribed resources under the " catalog for the preferential tax treatment on the integrated utilization of resources " and that the products should meet the industry standards and do not fall under the restricted and prohibited categories

    實施條例據此明確，企業以《資源綜合利用企業所得稅優惠目錄》規定的資源作為主要原材料並符合規定比例，生產國家非限制和禁止並符合國家和行業相關標準的產品取得的收入，減按90計入收入總額。
  14. Electronics consumer products and components manufacturer sunway international holdings limited sehk : 58 ses : sihl announces a profit before taxation of hk 44, 849, 000, on a consolidated turnover of hk 427, 053, 000 for the six months ended march 31, 2001. basic and diluted earnings per share were hk3. 92 cents and hk3. 91 cents respectively. the overall performance of the group has improved from the previous half - year period ended september 30, 2000, as the new pricing and product portfolio reengineering strategies began to take effect

    電子消費產品及零部件生產商新威國際控股有限公司香港聯交所： 58新加坡證券交易所： sihl公布，于截至二零零一年三月三十一日止六個月內，集團錄得綜合營業額427 ， 053 ， 000港元，除稅前溢利為44 ， 849 ， 000港元基本及攤薄每股盈利則分別為3 . 92港仙及3 . 92港仙。
  15. The types of tax returns covered by the esd scheme include the tax returns for individuals, ie, the individual s composite tax returns for salaries income, rental income from wholly owned properties and profits from sole proprietorship business, as well as the property tax returns for co - owned properties

    這些類別包括個別人士報稅表，即個別人士的薪俸稅為全權擁有物業所收租金須付的物業稅及為獨資經營業務須付的利得稅的綜合報稅表以及為申報共同擁有物業所收租金的物業稅報稅表。
  16. Article 33 of the prc eit law provides that where the enterprises integrally utilize energy and resources to make products that meet the requirements under the national policies, the taxable income can be reduced

    企業所得稅法第三十三條規定，企業綜合利用資源，生產符合國家產業政策規定的產品所取得的收入，可以在計算應納稅所得額時減計收入。
  17. Qingdao haier has to strengthen management in order to make the conversion successful. the paper analyzes qingdao haier ' s operation status and financial status in 2001, analyzes its competitiveness and the impact of the change of environment on it, points out the problems existing in its capital structure, forecasts its income and earning before interest and tax in 2002, and compares convertible bond with stock and bond with respect to individual capital cost, overall capital cost, differential cash flow nud earning per share, and draws the conclusion that convertible bond is the best choice for haicr. the paper continues to systematically design convertible bond for haier and evaluate the convertible bond using the option pricing model

    本論文分析了青島海爾有限公司2001年的經營狀況和財務狀況，分析了青島海爾有限公司的競爭優勢以及它所面臨的環境變化的影響，指出了青島海爾有限公司資本結構上存在的問題，然後根據公司的發展戰略及公司2001年的各種財務比率，預測公司2002年的收入及息稅前利潤，並從個別資本成本、綜合資本成本、差異現金流量和每股收益等方面對青島海爾有限公司增發新股融資、可轉換債券融資及企業債券融資三種融資方式進行了全面細致的比較分析，最終得出青島海爾有限公司以可轉換債券融資是最合適的。
  18. Unifying tax systems of all kinds enterprise ; the value - added tax is changed into a consuming type by the production model, including equipment investment in the value - added tax ' s deducting range ; improving the individual income tax, under unifying the policy prerequisite of tax es, we shall give the place government proper tax administrative power, creating the condition and realizing progressively that the tax system in urban and rural areas is unified

    統一各類企業稅收制度；增值稅由生產型改為消費型，將設備投資納入增值稅抵扣范圍；完善消費稅，適當擴大稅基；改進個人所得稅，實行綜合和分類相結合的個人所得稅制；實施城鎮建設稅費改革，條件具備時對不動產開征統一規范的物業稅，相應取消有關收費；在統一稅政前提下，賦予地方適當的稅政管理權；創造條件逐步實現城鄉稅制統一。
  19. By comprehensive study of recognition of corporate income tax and its measuring methods, principles and standards, the thesis exposes the problems in the recognition and measurement of corporate income tax and introduces the proper methods for the recognition and measurement corporate income tax. through analyzing the difference between taxable income and accounting profit caused by the differences between principles and systems of tax law and that of accounting, the thesis brings forwards the general accounting methods of income tax and methods of special businesses income tax. proper compiling, filling in and analyzing accounting statements for corporate income tax will provide constructive reform scheme for an all - round, comprehensive and standardized corporate income tax system

    並在綜合分析與研究企業應稅所得的確認與計量方法、原則、標準的基礎上，揭示我國企業應稅所得確認與計量方面存在的一些問題，明確應稅所得確認與計量的途徑與方法；通過對應稅所得與會計利潤因稅法、會計準則與制度規范方面的不同產生的差異分析，提出我國所得稅會計處理的一般方法和特殊業務的所得稅處理，並通過企業所得稅會計報表的編制與填列、分析，為建立一個全面、綜合、規范化的企業所得稅制度提出建設性改革方案。
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