課稅準則 的英文怎麼說
中文拼音 [kèshuìzhǔnzé]
課稅準則
英文
canons of taxation- 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
- 準 : Ⅰ名詞1 (標準) standard; guideline; criterion; norm 2 (目標) aim; target Ⅱ動詞1 (依據; 依照)...
- 則 : Ⅰ名詞1 (規范) standard; norm; criterion 2 (規則) regulation; rule; law 3 (姓氏) a surname Ⅱ...
- 課稅 : levy duty; duty assessment; charge duty
- 準則 : norm; standard; criterion; rule; formula; square
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Financial accounting also covers some advanced topics including accounting for corporate acquisitions, theory and methods of consolidation accounting, consolidated cash flow statements, accounting for company income tax, international accounting standards, accounting for foreign operations and corporate merger and insolvency
財務會計也包括一些高級課題:企業收入會計、固定資產會計的原理與方法、固定資產現金流量表、企業所得稅會計、國際會計準則、國外業務會計和企業合併與破產。Under section 18e of the iro, where the assessable profits of a person from any trade carried on in hong kong have been computed by reference to an account made up to a certain day in any year of assessment and the person fails to make up an account to the corresponding day in the following year of assessment, the assessable profits from that source for the year of change and the year preceding the change shall be computed recomputed on such basis as the commissioner thinks fit
根據稅務條例第18e條,任何人在香港經營任何行業所得的應評稅利潤,如已參照以任何課稅年度內某日為結帳日期的帳目而計算,但該人並沒有在下一課稅年度以同一日結算帳目,則在更改結帳日期的當年及之前的一年從該來源所得的應評稅利潤,須以局長認為適合的基準計算。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。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。Analise the motivation of this system, including tax motivation and non - tax one. this discussion of the legal theory of transfer pricing tax system is based on the principle of equal tax, it also discuss the criterias of many other country ' s related enterprises. examine, evaluate the principles of current transfer pricing law control, including total profit principle, arm ’ s length principle, comparable principle, as well as the solution provided by foreign country ' s related enterprises, such as comparable uncontrollable pricing method ; resale pricing method ; cost - plus method, and analise their advantages and disadvatages. it compares the transfer pricing tax system amoung development countries, and therefore putforword the related problem of china and provide solutions
本文從國內外存在的真實案例出發闡述了跨國公司的轉讓定價行為對我國經濟的影響,分析了轉讓定價存在的動機包括稅務動機和非稅務動機,從稅收公平性原則、稅收法定主義、實質課稅原則來談轉讓定價稅制的法理基礎,以及各國關聯企業的判定標準,並審視、評價現行轉移定價法律控制的原則,包括總利潤原則、正常交易原則、可比性原則等,以及各國對關聯企業之間不合理轉讓定價進行調整的方法,如可比非受控價格法、再銷售價格法、成本加價法,分析了它們之間的優缺點。分享友人