課稅情況 的英文怎麼說

中文拼音 [kèshuìqíngkuàng]
課稅情況 英文
tax position
  • 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...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 情 : 名詞1 （感情） feeling; affection; sentiment 2 （情分; 情面） favour; kindness; sensibilities; fe...
  • 況 : Ⅰ名詞1 （情形） condition; situation 2 （姓氏） a surname Ⅱ動詞（比方） compare Ⅲ連詞[書面語] （...
  • 課稅 : levy duty; duty assessment; charge duty
  1. Duty - paid goods used in manufacture of dutiable goods provided that the duty refunded shall in no case exceed the duty paid on the goods

    用作製造應課稅品之已完稅貨品，惟在任何情況下，退回之稅款不應超過該貨品所繳付之稅款；
  2. The defendant, camina collections limited, a carpet - trading company, was charged for making 3 incorrect employer s returns for the years of assessment 199495, 199596 and 199798, by omitting returns ( i. r. form 56b ) in respect of all its 3 salaried directors for the first - mentioned 2 years and in respect of 2 salaried directors for the last - mentioned year, contrary to section 80 ( 2 ) ( a ) of the inland revenue ordinance

    被告嘉明集團有限公司，在本港從事地氈貿易，被控在無合理辯解的情況下，就199495 、 199596和199798課稅年度填報三份不正確的僱主報稅表，觸犯《稅務條例》第80 （ 2 ） （ a ）條。控罪指稱被告漏報全部3名受薪董事在199495及199596年度的僱主填報雇員入息表格（ i
  3. To avoid understating his assessable income, mr. lee should report the reimbursed sum of $ 8, 000 as his 200001 income ; and note that the reporting or non - reporting of the sum of $ 8, 000 in the employer s tax return for 200001 would not affect his obligation to do so

    無論僱主有否在僱主填報薪酬報稅表內申報所發還的8 ， 000元為他的200001年度入息，李先必須在其200001個別人士報稅表內申報該8 ， 000元為該年度的課稅入息，以免出現漏報入息的情況。
  4. To avoid understating his assessable income, mr. lee should report the reimbursed sum of 8, 000 as his 2006 07 income. the reporting or non - reporting of the sum of 8, 000 in the employer s tax return for 2005 06 would not affect his obligation to do so. do not attach any documentary evidence to your tax return - individuals b. i. r

    無論僱主有否在僱主填報薪酬報稅表內申報所發還的8 ， 000元為他的2006 07年度入息，李先生必須在其2006 07個別人士報稅表內申報該8 ， 000元為該年度的課稅入息，以免出現漏報入息的情況。
  5. To avoid understating his assessable income, mr. lee should report the reimbursed sum of 8, 000 as his 2007 08 income. the reporting or non - reporting of the sum of 8, 000 in the employer s tax return for 2007 08 would not affect his obligation to do so. do not attach any documentary evidence to your tax return - individuals b. i. r

    無論僱主有否在僱主填報薪酬報稅表內申報所發還的8 ， 000元為他的2007 / 08年度入息，李先生必須在其2007 / 08個別人士報稅表內申報該8 ， 000元為該年度的課稅入息，以免出現漏報入息的情況。
  6. This is because the non - means - tested nature of the allowance and the high mobility rate of our labour market render it practically impossible for the inland revenue department to trace and verify the employment status of those dependent parents aged under 60 in any particular year of assessment, for the purpose of processing the claims by the concerned taxpayers

    理由是現時納稅人在父母無須接受經濟狀況調查的情況下，已可獲取供養父母免稅額，而勞工市場的流動性很高，令稅務局實際上無法追查並核實受納稅人供養而年在60歲以下的父母在任何課稅年度的就業狀況，以處理有關納稅人提出的申請。
  7. An election for personal assessment that turns out to be disadvantageous will not cause any harm to you. our computer will make automatic comparison and if election is not advantageous or will result in more tax to pay, your income will be assessed as if you do not elect for personal assessment for that year of assessment. you will be informed of this by way of an assessor s note

    以個人入息課稅計算你的稅款對你有沒有好處，本局的電腦會自動作出比較如果選擇個人入息課稅是不利於你或會令你多付稅款，本局會當你不選擇個人入息課稅來作出評稅和發出稅單，且在稅單上評稅主任附註一欄將此情況通知你。
  8. Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, with limited exceptions

    會計實務準則第12號經修訂規定須采納資產負債表負債法，並按財務報表內資產及負債的賬面值，以及用以計算應課稅溢利之相應稅基之所有暫時性差距具有有限的例外情況而確認遞延稅項。
  9. Without altering the total tax burden, mr gore thinks america should replace taxes on employment and production with taxes on pollution, particularly carbon dioxide

    戈爾認為，在不改變整體賦稅負擔的情況下，美國可以將僱用和生產上的課稅轉到污染物上，特別是二氧化碳。
  10. While this thesis aims to identify the difficulties in tax on e - business on the side of most of developing countries, analyzing the existing tax rules and regulations of china and therefore provide the suggestions for future development of the relevant tax rules in china. the discussion and conclusion are set out from a pre - set case and based upon traditional taxation theories and the existing practices in other countries, which covers the business models, the classification of transactions, and how to define the concept of turnover, profits, services and royalties under e - commerce

    本文嘗試站在發展中國家的立場上，通過運用傳統的課稅理論，結合當前各國電子商務的實踐，通過對設定網路案例的模擬經營，通過甲乙兩國採取主動課稅的征稅情況來對稅收原則在電子商務環境下所受到的沖擊的方面進行系統分析，酯出對電子商務課稅的難點所在，並結合各國對電子商務征稅實踐，分析了在電子商務中跨國所得的表現形式，具體分類，如何準確的界定在電子商務征稅實踐中對營業利潤，勞務，特許權使用費的概念等等。
  11. If for any year the election that you have made does not result in any tax benefit to you, ird s computer system can identify your case and automatically tax demand notes will be issued as if you have not made an election for personal assessment

    但你不需為此煩惱，本局的電腦會自動核算以個人入息課稅方式計稅是否對你有利，本局會以你最有利的情況來計算你的稅項並向你發出稅單。
  12. However, due to the intrinsic features of e - business such as openness, crossing border and no boundary, the traditional taxation principle is facing tremendous impingement and not positive

    這樣，在目前的情況下，基於傳統有形貿易而言的傳統的課稅原則在適應電子商務課稅實踐方面，發展存在明顯的之後。
  13. Funds accumulated through investment companies set up in offshore areas can be invested or deposited throughout the world and whilst generally returns or interest payable in respect of these funds will be subject to local taxation, there are a number of offshore areas in which funds may be placed either in tax free bonds or as bank deposits where interest is paid gross

    境外公司的另外一個用途是用來控制子公司、聯合公司、上市公司、私人公司以及合資項目的投資。在許多情況下，因特殊投資所帶來的資本增值可不須交稅。另一方面，利用在同締約國有雙重課稅協定的無稅或低稅司法管轄區建立的公司，可以把股息的預扣稅大大降低。
  14. 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。
  15. Except under the special circumstances stipulated in the mpf ordinance, the employee can only receive the accrued benefits attributable to the mandatory contributions when he attains the retirement age of 65. in any case, the withdrawal by employee from mpf schemes of his accrued benefits attributable to mandatory contributions is not assessable to tax. however, if the employer had made voluntary contributions to the mpf scheme for this employee, the tax position for the accrued benefits from these voluntary contributions will be different

    當強積金計劃的強制性供款交給強積金計劃受託人後，整筆款項將完全及即時歸屬于雇員，而雇員除在強積金計劃法例所訂明的特殊情況下，亦只能在達到65歲退休年，才能從強積金計劃中取回所有由強制性供款所累積的累算權益，不過在任何情況下，雇員取回強制性供款的累算權益是不用課稅。
  16. In practice, the inland revenue department will only assess you under " joint assessment " or " personal assessment " if it gives you tax advantage

    基本上，合併評稅和個人入息課稅都是稅務優惠，它們能否減輕你的稅務負擔將視乎你的實際情況。
  17. The defendant, camina collections limited, a carpet - trading company, was charged for making 3 incorrect employer s returns for the years of assessment 1994 95, 1995 96 and 1997 98, by omitting returns i. r

    被告嘉明集團有限公司，在本港從事地氈貿易，被控在無合理辯解的情況下，就1994 95 1995 96和1997 98課稅年度填報三份不正確的僱主報稅表，觸犯稅務條例第80 2 a條。
  18. We therefore propose to amend the ordinance to the effect that any initial, annual and balancing allowances granted, and balancing charges made, when the building was used previously as either an industrial or commercial building, will be aggregated with the allowances granted under its current use industrial or commercial as appropriate to derive the net overall position when calculating the balancing charges or allowances at the time of the building s disposal

    因此，我們建議修訂條例，訂明因有關建築物先前曾用作工業或商業用途而給予的初期每年和結餘免稅額及作出的結餘課稅，將與建築物因現時用途視情況為工業或商業用途而給予的免稅額合併計算，以取得整體的結餘，用以計算建築物出售時應給予免稅額或應作出的結餘課稅。
  19. Tax position for year of assessment 2003 04 and after

    2003 04課稅年度或以後的稅務情況
  20. Double taxation arises when two or more tax jurisdictions overlap, such that the same item of income or profit is subject to tax in each

    當兩個或以上的地區對某一納稅人的同一項收入或利潤同時擁有稅收司法權而向其徵稅時，便會產生雙重課稅的情況。
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