課稅法人 的英文怎麼說

中文拼音 [kèshuìfǎrén]
課稅法人 英文
tax corporate
  • 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
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 課稅 : levy duty; duty assessment; charge duty
  • 法人 : juridical person; legal person; corporation; legalis homo法人代表 legal representative; 法人地位 ...
  1. According to modern taxation law thesis, the relationship between the nation and the taxpayer is a legal relationship of debtor and creditor, the taxpayer - being the debtor has the obligation to file the tax report and declare the amount of tax due

    按照現代稅收債務法律關系學說，稅收債務依課稅要素的滿足而成立，納稅義務人有按照稅法規定辦理納稅申報，宣示其具體納稅義務量的義務。
  2. A taxpayer was recently fined for filing incorrect tax return for the year of assessment 19992000 in making incorrect statements in connection with the claim of dependent parent allowance and disabled dependant allowance

    一名納稅人日前便因在填報19992000課稅年度的個別人士報稅表時，不正確地申索供養父母免稅額及傷殘受養人免稅額，被法庭罰款。
  3. A taxpayer was recently fined for filing incorrect tax return for the year of assessment 1999 2000 in making incorrect statements in connection with the claim of dependent parent allowance and disabled dependant allowance

    一名納稅人日前便因在填報1999 2000課稅年度的個別人士報稅表時，不正確地申索供養父母免稅額及傷殘受養人免稅額，被法庭罰款。
  4. Including personal data on suspects, defendants and witnesses who are involved in illegal activities such as smuggling, drug trafficking and abuse of narcotic drugs, intellectual property infringements, false trade description of goods involving origin, licensing and transhipment frauds, illegal import and export of strategic commodities, provision of services for the development and production of weapons of mass destruction, offences against the ordinances enforced by the department such as dutiable commodities ordinance, consumer goods safety ordinance, import and export ordinance and so on

    這包括牽涉在非法活動（例如走私、販毒、濫用毒品、侵犯知識產權、作涉及產地來源的虛假商品說明、簽證及轉運欺詐、非法進口及出口戰略物品、提供有關發展及生產大規模毀滅武器的服務、違反本署所執行的條例的規定，如《應課稅品條例》 、 《消費品安全條例》 ， 《進出口條例》等等）中的疑犯、被告及證人的個人資料；
  5. In a misguided attempt to find more revenue, lawmakers slipped last - minute changes into a broader tax bill that have resulted in rules that will, on balance, cost americans abroad more

    為了尋求更多稅收，議員們在最後時刻將稅收法案的覆蓋面擴大，此舉將致使法案的條例在總體上對身處外國的美國人課稅更重。
  6. The taxation essential element to declare the amount of the tax due is the tax base. the evidence of the tax base is the preserved vouchers and the accounting books made by taxpayer in pursuance of the laws

    說明具體納稅義務量的課稅要素是課稅標準，課稅標準的證據是納稅義務人按照法律規定的賬簿管理義務保管的憑證和製作的賬簿。
  7. 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。
  8. 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。
  9. 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。
  10. An individual who incurs a trading loss and who claims personal assessment will have the loss allowed as a deduction from his total income

    選擇以個人入息課稅辦法計稅的人士，如蒙受任何營業虧損，可在入息總額內扣除營業虧損。
  11. For gains or losses which are subject to concessionary tax rate, there are special provisions on the adjustment of losses between concessionary trading activities and normal trading activities

    選擇以個人入息課稅辦法計稅的人士，如蒙受任何營業虧損，可在入息總額內扣除營業虧損。
  12. Separate assessments for married couples are not allowed under personal assessment because there is scope for abuse. for example, the couple may transfer income and assets between them in order to benefit from the personal allowances and deductions and the progressive rates available under personal assessment

    個人入息課稅不容許夫婦分開評稅，是因為容易引致避稅問題，例如夫婦可透過二人間的收入和財產轉移，從個人入息課稅扣除個人免稅額扣除額和按累進稅率的計算方法中得益。
  13. Decisions in favour of the commissioner were given by the court in respect of appeals concerning the taxability of profits from the sale of property, the source of trading profits, a refusal of the board to grant an extension of time to allow a taxpayer to appeal against a determination of the commissioner, and the taxability of royalties. appeals to the court of appeal have been lodged in respect of the latter two decisions

    在4宗分別有關出售物業的利潤是否須要課稅、貿易利潤的來源、上訴委員會拒絕批準一名納稅人對局長所作決定提出延長上訴期限的申請、以及專利權費是否須征稅的個案，原訟法庭裁定局長勝訴，當中后兩宗個案的納稅人已就裁決向上訴法庭提出上訴。
  14. On conviction of any violation of the dutiable commodities ordinance, cap. 109, a person is liable to the maximum penalty of a fine of hk $ 1, 000, 000 and imprisonment for two years. and where an offence is committed with intent to avoid payment of duty, an additional fine of 10 times the amount of duty payable will be imposed

    任何人士觸犯《應課稅品條例》 （香港法例第109章）而被定罪之人士之最高罰款為1 ， 000 ， 000港元及入獄兩年，倘因有意逃避繳付稅款而犯罪，則須繳付應付稅款之10倍金額。
  15. In his roles as societies officer and statutory authority for the issue of a number of licences and permits, the commissioner and the force maintains personal data in relation to the following ordinances, firearms and ammunition, public order, massage establishment, dutiable commodities, security guarding services, societies and so on. police action involvement is necessary in respect of licences issued by other statutory authorities and personal data are maintained in connection with public entertainment licences, money lender licences, liquor licences

    牌照紀錄警務處處長是社團事務主任及擁有簽發多類牌照和許可證的法定權力。他在履行有關工作時，會與警務處就有關火器及彈藥、公安、按摩院、應課稅品、保安及護?服務、社團等條例，備存個人資料。警方亦須參與其他法定權力機關的發牌工作，並就有關公共娛樂場所牌照、放債人牌照和酒牌事宜備存個人資料。
  16. In his roles as societies officer and statutory authority for the issue of a number of licences and permits, the commissioner and the force maintains personal data in relation to the following ordinances, firearms and ammunition, public order, massage establishment, dutiable commodities, security & guarding services, societies and so on. police action involvement is necessary in respect of licences issued by other statutory authorities and personal data are maintained in connection with public entertainment licences, money lender licences, liquor licences

    牌照紀錄警務處處長是社團事務主任及擁有簽發多類牌照和許可證的法定權力。他在履行有關工作時，會與警務處就有關火器及彈藥、公安、按摩院、應課稅品、保安及護?服務、社團等條例，備存個人資料。警方亦須參與其他法定權力機關的發牌工作，並就有關公共娛樂場所牌照、放債人牌照和酒牌事宜備存個人資料。
  17. If personal assessment elected computation of your tax liabilities

    如選擇以個人入息課稅方法計稅
  18. Is election for personal assessment always advantageous to taxpayers

    選擇以個人入息課稅方法計稅是否一定有利
  19. Losses brought forward from previous years under personal assessment, and

    按個人入息課稅方法計稅下承前各年度的虧損，及
  20. Losses brought forward from previous years under " personal assessment " ; and

    按個人入息課稅方法計稅下承前各年度的虧損及
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