課以關稅 的英文怎麼說

中文拼音 [kèyǐguānshuì]
課以關稅 英文
tariff
  • 課 : Ⅰ名詞1 （有計劃的分段教學） class 2 （教學的科目） subject; course 3 （舊指賦稅） tax 4 （舊機關...
  • 關 : Ⅰ動詞1 （使開著的物體合攏） close; shut 2 （圈起來） shut in; lock up 3 （倒閉; 歇業） close down...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  1. ( 1 ) it sums up the three ideas of economics used to study urban planning, clearly expressing the theoretical point of view of this study, the co - existence of the theories of interlizing of externalities by a. c. pigou ' s and transaction cost and property right by ronald harry coase, which emphasizes that when market is developing on the basis of a perspicuity of property right and a economized of transaction cost, government intervention and revenue modulation should not be neglected

    其具體內容如下： （ 1 ）系統研究和總結了城市規劃理論相關的經濟學發展上的三種思路。從而確定了本課題研究的理論支撐點：即庇古提出的外部效果內部化理論與科斯的交易費用與產權理論有可共存之處。在強調產權明晰與節省交易費用並以市場化發展為主導的同時，需要政府的干預和稅收調節。
  2. In addition, the parent can only be regarded as being maintained by the taxpayer if the parent resides with the taxpayer and his or her spouse for at least a continuous period of six months without any valuable consideration, or the taxpayer or his or her spouse contributes at least 12, 000 in money towards the maintenance of the parent in a year of assessment

    此外，除非該名父母與該名納稅人及其配偶同住至少連續六個月而無須付出任何有值代價，或該名納稅人或其配偶在有關課稅年度內付出用以供養該名父母的費用不少於12 ， 000元，否則該名父母不可視為受該名納稅人供養。
  3. If the petition is successful, bedroom furniture imported from china will be subject to antidumping duties

    如果申訴勝訴，從中國進口的臥房傢具將被課以反傾銷關稅。
  4. In june 1998, a senior government counsel from the department of justice conducted a series of seminars and workshops for officers of the field audit group, the investigation unit and the appeals section. in addition, tax inspectors with duties, which include attending court hearings also, participated in the course. the main objective of the course was to provide the 100 participants with legal training, particularly in respect of evidential matters

    為增強職員的法律知識，特別是關于證據方面的問題，本局在1998年6月邀請了律政司的一名高級政府律師為實地審查組、調查科和上訴組人員，以及需要出席法院聆訊的稅務督察舉辦研習課程，共有100名人員參加。
  5. In a perfect walrasian market with no taxes or transations " costs, share prices on the ex - dividend day would fall by exactly the value of the dividend that is paid on each share. however, it is well documented that stock prices do not fall by full amount, on average. following elton and gruber ( 1970 ), we use chinese data to examine the effect of dividend taxes on investors " relative valuation of dividends and capital gains

    作為稅收金融效應的研究方法之一，股票除息日股價行為研究與公司的股利政策息息相關，直接關系著公司的股利政策是否能夠達到使得股東稅后收益最大化的目標；我國股票市場目前投機過度，現金股利被統一的課以20的個人所得稅，而資本利得稅尚未開征，這方面的研究也可以為資本利得稅的開征提供一個實證依據。
  6. A transfer of certain allowable head office administrative expenses by means of a charge to a local branch or subsidiary in hong kong would be allowed as a deduction for hong kong tax purposes, to the extent to which they were incurred during the basis period for the year of assessment in the production of profits chargeable to tax

    在計算香港分行或附屬公司的利得稅時，如總公司將部份可扣除的行政費用轉帳，則此項轉入的費用也可予以扣除，但亦?限於在有關課稅年度的基期內用以賺取應評稅利潤的部份。
  7. That minister by the tariff of 1667, imposed very high duties upon a great number of foreign manufactures.

    這位大臣根據1667年關稅法，對大多數外國製造品課以極高的關稅。
  8. By way of exchange of letters, the government has reached agreement with switzerland and finland in july and september 2004 respectively to amend the respective asas previously signed with hong kong to include a dta article

    香港特區政府透過互換函件，分別於二四年七月及九月與瑞士及芬蘭達成協議，修訂早前香港與該兩個國家簽訂的航空協定，以加入有關避免雙重課稅的條文。
  9. Unfair tariffs are imposed on foreign products

    舶來品被課以不合理的關稅。
  10. Note : out of 960 million, some 560 million are related to two large cases, each of which involves a group of companies where protective assessments were required in respect of different members of the group

    三稅務局實地審核及調查人員徵收關乎以往課稅年度的補交稅款分別為：稅項億元
  11. The first registration tax will be derived from the taxable value of your vehicle times the appropriate tax rate. the rate is as shown below : -

    車輛的首次登記稅是按由香港海關評定的應課稅價值乘以下列的稅率計算，其稅率如下：
  12. In cases other than taxes referred to above including but not limited to sales and use taxes, stamp taxes, value added taxes, property taxes and other taxes or duties imposed by any taxing authority on or with respect to this agreement, the costs of such taxes or duties shall be borne by adopter

    以防萬一除了稅提到之外到上方包括但是不對售賣和使用稅，郵票稅限制，價值附加的稅，任何的課以稅權威的財產稅和其他的稅或被征稅的責任在或有關于這協議，如此的稅費用或責任將被養父母生之上。
  13. The ird will recompute the tax liabilities for taxpayers who have elected personal assessment for the year of assessment 2001 02 but have been advised by the ird that such election was not to their advantage that is the election of personal assessment will not reduce their total tax payable under the direct taxes. if having taken into account the rebate the election for personal assessment would now be to some of such taxpayers advantage, the ird would revise the relevant assessments and send them the refund cheques or inform them the respective amount of tax discharged

    由於今次退稅亦適用於個人入息課稅，對于那些早前曾選擇但稅務局通知他們不適宜以個人入息課稅計算2001 02課稅年度稅款的人士即個人入息課稅不會令他們的整體稅款減少，稅務局在實施退稅時會重新為他們計算，如果發現因退稅以個人入息課稅計算對他們變成有利，稅務局會自動修訂有關評稅，向他們寄出退稅支票或通知他們可獲注銷的稅款。
  14. The ird will recompute the tax liabilities for taxpayers who have elected personal assessment for the year of assessment 2001 02 but have been advised by the ird that such election was not to their advantage that is the election of personal assessment will not reduce their total tax payable under the direct taxes. if having taken into account the rebate the election for personal assessment would now be to some of such taxpayers advantage, the ird would revise the relevant assessments and send them the refund cheques or inform them the amount of tax discharged

    早前曾選擇但稅務局通知他們不適宜以個人入息課稅計算2001 02課稅年度稅款的人士即個人入息課稅不會令他們的整體稅款減少，稅務局在實施退稅時會重新為他們計算，如果發現因退稅以個人入息課稅計算對他們變成有利，稅務局會自動修訂有關評稅，向他們寄出退稅支票或通知他們可獲注銷的稅款。
  15. 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。
  16. I have in mind provisions in china s new tariff schedule and implementing regulations that would differentiate between imports of it products for domestic production and those intended for domestic sale, with the latter being subject to a tariff

    我所指的是，中國在新稅率表及實施細則中做出規定，將用於國內生產的信息產業進口產品與用於國內銷售的信息產業進口產品區別對待，後者被課以關稅。
  17. For the purposes of this section, where a person who is deemed to be carrying on a business as an owner of ships in hong kong under subsection ( 2 ) is resident in any territory outside hong kong, he shall be regarded as having a reciprocity status, if the commissioner is satisfied that any profits earned by or accrued to a person to whom subsection ( 1 ) applies from a business carried on in the territory as an owner of ships are, under the laws of that territory, exempt from a tax which is of substantially the same nature as the tax chargeable under this part

    稅務條例第23b （ 4a ）條為本條的施行，凡任何根據第（ 2 ）款被當作在香港以船舶擁有人身分經營業務的人是在香港以外某地區居住的，則如局長信納根據該地區的法律，一名第（ 1 ）款適用的人在該地區以船舶擁有人身分經營業務所賺取或應累算的任何利潤獲豁免繳稅，而有關稅項的性質與根據本部所課稅項的性質大致相同，該人須被視為具有對等待遇地位。
  18. Cocaine, after all, does not face tariffs

    畢竟，可卡因並不被課以關稅。
  19. During 2003 - 04, the court of first instance ruled on three appeal cases. the issues considered by the court included the taxability of profits from the sale of properties ; the deductibility of amounts claimed by a practising accountant as office facilities charges and entertainment and equipment rental expenses ; and whether the provisions of the inland revenue ordinance concerning personal assessment in the case of a married couple are inconsistent with the basic law

    在2003至04年度，原訟法庭就3宗上訴個案作出裁決，所涉及的問題包括出售物業的利潤是否應課利得稅；一位執業會計師是否可以申索扣除他聲稱支付了的辦公室設施費用、應酬費及機器租賃費；以及《稅務條例》內有關已婚人士根據個人入息課稅評稅的條文是否與基本法不符。
  20. After anglicizing the historical evolution and formed background of the real property tax systems, the paper defines the development and change of the tax system of real property of our country, introduces the historical origin of current real property tax system. from a large number of laws and regulations of involving the tax revenue of the real property, the paper studies main tax category and relevant category of real property in the market operation, and then put their main regulations in order. base on the investigations and examples the paper carries on positive analysis to the tax revenue burden and tax system structure s of the real property market, and draws a conclusion that the real property market burden is overweight which caused by the confusion of taxes and fees and conclusion that the tax system structure is " laying stress on flowing instead of making light of tenure "

    通過對解放后不動產稅制的歷史沿革及形成的背景的分析，明確我國不動產稅收制度發展、變化的過程，以及我國現行不動產稅收體系的歷史淵源；從大量涉及到不動產稅收的法律、法規入手，研究了我國在不動產市場運行各個環節對不動產課征的主要稅種和相關稅種，並理清了它們的主要規定；通過案例分析和調查研究對不動產市場的稅收負擔情況和稅制結構情況進行實證分析，得出了稅費混雜，市場負擔過重以及稅制結構「重流輕存」的結論；通過對不動產各項稅種的詳盡考察，得出了我國不動產稅制體系中存在的主要問題；通過分析各國（地區）不動產稅收體系的構成，以及在取得、保有、轉移三個環節上的稅制關系，提出了我國不動產稅制體系可以借鑒的經驗和啟示；通過借鑒各國（地區）不動產稅收體系構建的經驗，結合我國的實際情況，找到了實現改革我國不動產稅制目標的途徑，構建、完善我國在新時期的不動產稅收體系，並且在此基礎上提出征收以不動產佔有稅為主體的財產稅的觀點。
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