負扣稅 的英文怎麼說

中文拼音 [fùkòushuì]
負扣稅 英文
negative gearing
  • 負 : Ⅰ名詞1 （負擔） burden; load 2 （虧損） loss 3 （失敗） defeat Ⅱ動詞1 [書面語] （背） carry on th...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  1. Particular way is : it is plan tax basis with commodity sale, the tax rate consideration that provides according to tax law gives commodity to answer the appreciation the amount of tax to be paid of the burden, deduct next goods and materials is bought outside be being used to produce commodity place cost ( wait like raw material, fuel, running stores ) before pull current understands link already the value added tax of pay, the remaining sum after deducting is an enterprise to answer ratal

    具體做法是：以商品銷售額為計稅依據，按照稅法規定的稅率計算出商品應負擔的增值稅額，然後扣除為生產商品所耗用外購物資（如原材料、燃料、低值易耗品等）在以前生產流通環節已繳納的增值稅，扣除后的余額為企業應納稅額。
  2. Article 6 the " tax base of an liability " shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period

    第六條負債的計稅基礎，是指負債的賬面價值減去未來期間計算應納稅所得額時按照稅法規定可予抵扣的金額。
  3. Cocaine and heroin are still our most dangerous drugs, but they are not the only ones with roots abroad. recent surveys of growing marijuana abuse among our youth are properly of great concern

    一在美國大力支持之下，經濟合作暨發展組織五月間在巴黎同意，每一會員國必須剔除海外賄款的稅負扣除資格。
  4. Even though, many flaws can be found in it. the imperfect tax credit system, various tax credit vouchers and the disjointed tax credit chain have made tax burden shift and tax payment run off. in the meanwhile, in the perspective of the current vat computation method, the more input tax payment is, the less tax payable will be, so increasing the amount of the input tax has become the major means of tax evasion and avoidance

    但是，現行應納增值稅稅額計算中的抵扣制度也存在明顯的缺陷：抵扣制度不完善，抵扣憑證多樣化，抵扣「鏈條」脫節，致使稅負轉移、稅款流失；同時，由於在現行增值稅稅額的計算中，進項稅額越大，應納稅額就越少，加大進項稅額成為偷、逃稅的主要手法。
  5. In 1998 - 99, a salaries tax deduction for home loan interest of up to 100, 000 a year for five years was introduced as a temporary measure to provide relief to taxpaying households heavily burdened with home mortgage payments

    政府於1998至99年度推出臨時措施，引入了為期五年的薪俸稅居所貸款利息扣除的安排，每年上限為100 ， 000元，以減輕課稅家庭在樓宇按揭支出方面的沉重負擔。
  6. In the 1998 99 year of assessment, in order to provide relief to households heavily burdened with home mortgage payments, the government introduced a salaries tax deduction, which may be claimed for a total of five tax years, in respect of their interest expenses

    為了減輕供樓家庭的負擔，政府在一九九八九九課稅年度，引入了為期五年的薪俸稅居所貸款利息支出扣除的安排。
  7. In the 199899 year of assessment, in order to provide relief to households heavily burdened with home mortgage payments, the government introduced a salaries tax deduction, which may be claimed for a total of five tax years, in respect of their interest expenses

    為了減輕供樓家庭的負擔，政府在一九九八九九課稅年度，引入了為期五年的薪俸稅居所貸款利息支出扣除的安排。
  8. The hong kong payer is responsible to settle the tax due out of the amount retained ( as per paragraph 2 above )

    香港付款人須負責從扣存款項中清繳有關稅項（見上文第2段） 。
  9. Notwithstanding condition 5. 4, unless and until the bank receives any instructions to the contrary, the bank shall be authorised to present to the extent that the bank has actual notice thereof for payment all securities which are called, redeemed or retired or otherwise become payable and all coupons and other income items held by it for the account of the customer which call for payment upon presentation and shall hold such cash as is received by it upon such payment for the account of the customer ; hold for the account of the customer hereunder all stock dividends, rights and similar securities issued with respect to any securities held by it hereunder ; exchange interim receipts or temporary securities for definitive securities and hold such definitive securities for the account of the customer ; and deduct or withhold any sum on account of any tax required, or which in its view is required to be deducted or withheld or for which it is in its view, liable or accountable, by law or practice of any relevant revenue authority of any jurisdiction

    盡管有第5 . 4 a條之規定，除非及直至本行收到任何相反之指示，本行將被授權i只限於本行有實際通知之范圍內把所有被催交贖回或收回或其他成為應支付之證券及所有息票及由本行代客戶之賬戶而持有並在出示時成為應付的其他收入項目出示以取得付款，及在取得該付款後代客戶之賬戶持有該些現金ii在此等條件下代客戶之賬戶持有一切就本行在此等條件下所持有的任何證券而發行之股票股息優惠認股權證及類似證券iii以中期收據或臨時證券兌換正式證券及為客戶之賬戶持有該正式證券及iv扣減或預扣任何稅務規定之款項或本行認為須扣減或預扣之款項或本行認為根據任何司法管轄權區之任何有關稅務機構之法律或慣例須支付或負責之款項。
  10. Article 9 the term " deductible temporary difference " shall refer to temporary differences that will result in amounts that are deductible in the future when the carrying amount of the asset is recovered or the liability is settled

    第九條可抵扣暫時性差異，是指在確定未來收回資產或清償負債期間的應納稅所得額時，將導致產生可抵扣金額的暫時性差異。
  11. For previously imported goods, the quoted price shall be distinguishable from the original import value of these goods declared to customs and shall include any rebate or mark - up of the local agent or representative and all local costs except import duties and taxes, which have been and / or have to be paid by the purchaser

    至於先前進口的商品，所報的價應當區別于這些產品最早被顧客所知的進口價格，應當包含任何回扣或者當地代理處的建設費或者代理人及所有當地的開支，已經被購買方負擔或者還即將負擔的進口稅和租金不算在其內。
  12. To some company ' s increment duty tax burden analysis is through four partial analyses : first, through the company in 2003 and 2004 year finance report form to company ' s management survey, the financial condition carries on the analysis ; carry on the analysis from the financial data statistics and the investment yield rate : according to surveys the time bread flour to put into production the proportion, calculates in the time the end product vermicelli output and the sales volume, thus calculates in the time the due payment increment duty tax amount ; according to surveys the time the unit product electrical energy to consume, calculates in the time the end product vermicelli output and the sales volume, thus calculates in the time the due payment increment duty tax amount

    企業的增值稅稅負率反映的是該企業整體經營收入與稅收的關系。長期以來，由於我國現行的增值稅對掛面加工企業實行17 %的稅率，而抵扣實行13 % ，因此導致高征低扣，這樣既加大了該企業的生產成本，又制約了其生產經營。而目前的這種稅負情況已成為該行業的普遍情況，因此本文的研究對其他掛面加工企業也具有指導和借鑒作用。
  13. Not only is the production - oriented vat detrimental to the development of foreign trade, the advance of technology, the optimization of industrial structures, the balance of regional economy, the specialization and collaboration of production, the imposition of taxes, the sustaining increase of state revenue etc., but it also disrupts the optimization of the enterprises " organization structures, weakens the function of the tax lever, breaks the tax credit " chain ", increases the difficulty in tax credit based on invoices and leads to discriminatory tax burden among industrial and commercial enterprises

    生產型增值稅不利於對外貿易的發展，不利於技術的進步，不利於優化產業結構，不利於平衡區域經濟，不利於專業化、協作化生產，干擾企業組織結構的優化，不利於稅款的徵收，不利於國家財政的持續增長，弱化了稅收杠桿的作用，不利於外資的引進，導致扣稅「鏈條」中斷，增加發票扣稅的難度，導致工商企業間的稅負不平衡。
  14. 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。
  15. Any employer shall not deduct any wage except in the case of deduction on behalf of the employee, which includes : payment for personal income taxes ; the various social security fees which shall be borne by the worker ; dependency costs and maintenance fee as ordered by the court ; and other fees deductible according to laws and regulations

    *用人單位不得剋扣勞動者工資，除非代扣：代繳的個人所得稅；應由勞動者個人負擔的各項社會保險費用；法院裁決要求代扣的撫養費、贍養費及法律、法規規定可以扣除的其他費用。
  16. We find that current asset turnover, debt ratio, revenue growth rate, profit margin before taxes and investing gains, return before taxes on assets et al. can predict financial distress accurately

    研究發現，由流動資產周轉率、資產負債率、銷售收入增長率、扣除投資收益的稅前銷售利潤率和稅前資產利潤率這五個財務指標建立的數學模型具有較強的預測能力。
  17. Where there is any taxable temporary difference or deductible temporary difference, it shall be recognized as a deferred income tax liability or deferred income tax asset according to the present standards

    存在應納稅暫時性差異或可抵扣暫時性差異的，應當按照本準則規定確認遞延所得稅負債或遞延所得稅資產。
  18. On the balance sheet date, where there is any exact evidence showing that it is likely to acquire sufficient amount of taxable income tax in a future period to offset against the deductible temporary difference, the deferred income tax assets unrecognized in prior periods shall be recognized

    資產負債表日，有確鑿證據表明未來期間很可能獲得足夠的應納稅所得額用來抵扣可抵扣暫時性差異的，應當確認以前期間未確認的遞延所得稅資產。
  19. Measures proposed included increased passage tax for cross harbour tunnel users and toll rebate or negative passage tax for western harbour crossing users, and time - varying differential tolls to spread out the peak hour cross harbour traffic

    建議的措施包括增加香港海底隧道的使用稅，向西隧使用者回扣通行費或徵收負使用稅，以及就不同時段徵收不同通行費，務求把繁忙時間的過海交通分散至其他時段。
  20. To respond to goal v, we must act in, and in cooperation with, the source countries as well as others. action at a distance is as impossible in economic and foreign policy as it is in physics

    我們將持續施壓使每一會員國在一九九七年五月部長級會議屆臨時，已實際消除這些稅負扣除額，或已在進行修改相關的法律或規章。
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