課稅所得 的英文怎麼說
中文拼音 [kèshuìsuǒde]
課稅所得
英文
taxable income-
For the years of assessment 199495 to 199697, the company omitted from the profits tax returns, which were submitted to the ird, the proceeds from the sales in respect of all those cash sales invoices with serial numbers bearing no alphabetic prefix
該公司在其遞交給稅務局的199495至199697課稅年度利得稅報稅表內，漏報所有其得自編號前沒有字母的現沽單的銷售收入，涉及的數額約為625萬元。For the years of assessment 1994 95 to 1996 97, the company omitted from the profits tax returns, which were submitted to the ird, the proceeds from the sales in respect of all those cash sales invoices with serial numbers bearing no alphabetic prefix. the amount of omitted sales involved was about 6. 25 million
該公司在其遞交給稅務局的1994 95至1996 97課稅年度利得稅報稅表內，漏報所有其得自編號前沒有字母的現沽單的銷售收入，涉及的數額約為625萬元。The tax loss is and continues to be available to set off against future profits, if any, of x ltd. under section 19c of the iro
根據稅務條例第19c條， x有限公司的稅項虧損可用作抵銷該公司在其後課稅年度所得的應評稅利潤如有的話。For the relevant years of assessment, the company omitted from the profits tax returns, which were submitted to the ird, the proceeds from the sales in respect of all those cash sales invoices with serial numbers bearing no alphabetic prefix. the amount of omitted sales involved was about $ 6. 25 million and the total profits tax undercharged was over $ 1 million
該公司在其遞交給稅務局的199495至199697課稅年度利得稅報稅表內，漏報所有其得自編號前沒有英文字母的現沽單的銷售收入，涉及數額約為六百二十五萬元，逃繳的利得稅超過一百萬元。For the relevant years of assessment, the company omitted from the profits tax returns, which were submitted to the ird, the proceeds from the sales in respect of all those cash sales invoices with serial numbers bearing no alphabetic prefix. the amount of omitted sales involved was about 6. 25 million and the total profits tax undercharged was over 1 million
該公司在其遞交給稅務局的1994 95至1996 97課稅年度利得稅報稅表內，漏報所有其得自編號前沒有英文字母的現沽單的銷售收入，涉及數額約為六百二十五萬元，逃繳的利得稅超過一百萬元。Before december 31, 1997, taiwan corporate income tax levy was separated from individual income tax
1997年12月31日前施行公司營利所得稅獨立課稅制。To reform and improve corporate income tax is an important research project that draws great attention from current economic theory circles in china
企業所得稅的改革與完善是我國當前經濟理論界十分關注的重大理論課題。Among the income tax, the corporation income tax and individual income tax influence each other, and it leads the economic double taxation
由於在所得稅內部，公司所得稅與享有公司利潤的股東所支付的個人所得稅相互作用，產生公司股利分配上的經濟性重復課稅問題。How to avoid the economic double taxation among the corporation income tax and individual income tax and develop the whole function of tax system is an important topic in the research of tax system in many countries and area
消除或緩解公司所得稅和個人所得稅之間的經濟性重復課稅，實現兩者的協調，發揮整個稅收制度的總體功能，是當今各國或地區稅制研究的重要課題。Corporation income tax which is a kind of tax imposed on production, management and other incomes and it is complex in calculation and has wide influence. therefore, as an economic organization pursuing profits, enterprises must go all out to decrease its income tax expenses and obtaining greatest income by various means
企業所得稅是以生產、經營和其他所得為課稅對象所徵收的稅種，具有計算復雜、內容廣泛等特點，作為企業繳納的最重要稅種之一，對企業的利潤有著舉足輕重的影響。" the agreement will apply in hk for any year of assessment from april 1, 2002 ; and in the uk in respect of corporation tax for any financial year from the same date and in respect of income tax and capital gains tax for any year of assessment from april 6, 2002.
協定在本港將適用於二二年四月一日起的課稅年度。在英國，就公司稅而言，協定亦將適用於該日起的財政年度;就所得稅和資本收益稅而言，則將適用於二二年四月六日起的課稅年度。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。Charitable donations and tax - exempt charities individual and business donors who are chargeable to salaries tax, personal assessment or profits tax can claim deduction for the aggregate of
應課薪俸稅、個人入息課稅或利得稅的個人或業務捐款人，可將在課稅年度的評稅基期所作出Additionally, consisting with the transaction mode of e - commerce and the digitization of paying tax, taxation levying and auditing are suggested to be consequently re - constructed
本研究所得之結論為電子商務交易應課徵營業稅及所得稅，此外，為適應電子商務交易的交易模式，主要的付款行為已數位化，所以課徵的方法、查緝的技術，均必須設法改弦易轍。The congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration
國會有權對任何來源的收入課征所得稅，無須在各州按比例進行分配，也無須考慮任何人口普查或人口統計數。The tax of venture capital in china now has many shortcomings, such as the heavy tax burden, double taxation, and the collection and management of income tax can ' t adapt to the characteristics of venture capital
當前中國創業投資行業的稅收負擔比較重，存在重復課稅及企業所得稅征管不適應創業投資行業的具體特點等問題。The money was then shared between the defendant and another director, who was also a shareholder, of the company. as a result of using such fraud, art or contrivance, the assessable profits of the company had been understated in the amounts of 796, 027, 2, 787, 472 and 2, 665, 133 for the years of assessment 1994 95, 1995 96 and 1996 97 respectively. the total profits tax undercharged was over 1 million
透過使用這些欺騙手段或詭計，甘棠記工程塑膠有限公司在其1994 95 1995 96及1996 97課稅年度的報稅表內短報了應課稅溢利，分別為796 ， 027元2 ， 787 ， 472元及2 ， 665 ， 133元，所涉及逃繳的利得稅超過一百萬元。It concentrates in : the low point of beginning levying taxes, the much name tax rate, and the heavy tax burden, the absurdity standard of the expenses deduct, the uncertain boundary of various taxation income item, and the imperfect system and the backward means of levy and management for taxes. therefore, these lead to evade tax seriously and the function of regulation allotment the income ca n ' t be fully played
集中體現在：起征點低，名義稅率多，稅負過重，費用扣除標準不合理，各類課稅所得項目界限難以界定，稅收征管制度不完善、手段落後，從而導致偷漏稅嚴重，不能充分發揮其調節分配、組織收入的功能。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。分享友人