資本課稅 的英文怎麼說

中文拼音 [zīběnkèshuì]
資本課稅 英文
capital of levy
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 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
  • 資本 : 1 （經營工商業的本錢） capital 2 （牟取利益的憑借） what is capitalized on; sth used to one s own...
  • 課稅 : levy duty; duty assessment; charge duty
  1. " 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。
  2. 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。
  3. 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；
  4. Residents in hong kong and belgium can now claim tax relief or tax savings on their income derived from each other s territory from businesses, employment or investment starting from 2004 as the agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital entered into force on october 7, 2004

    香港特別行政區政府香港特區政府和比利時政府簽訂的就收入及資本稅項避免雙重課稅和防止逃稅協定於十月七日生效。由二四年起，香港和比利時的居民就其在對方地區自經商受雇或投資所取得的收入，將可獲得寬免稅項或節省稅款。
  5. The arrangement with belgium for the avoidance of double taxation on airline income has ceased to have effect from y a 2004 2005, the year since which the agreement between the hksar and belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital has effect in hong kong

    香港特別行政區與比利時就收入及資本稅項避免雙重課稅和防止逃稅協定自2004年4月1日開始的課稅年度在香港具有效力。與此同時，與比利時就航空服務收入的雙重課稅寬免安排在香港失效。
  6. In this chapter, the optimal capital taxation under strategic international tax competition is analyzed in a combined frame of the optimal taxation theory and international tax competition theory

    本章考察了戰略性國際稅收竟爭下的最優資本課稅。這一分析是在優化稅制和國際稅收競爭理論相結合的框架中展開的。
  7. However, excessive tax competition may weaken the effectiveness of the tax incentives, hence incuring welfare loss ; ( ii ) in a non - cooperation tax competition equilibrium, it turns out that tax rates are set too low to fiance an efficient level of public expenditure, especially lowers the provision of the public goods benefiting residents ; ( iii ) competition for capital means the revenue from capital income taxation declines. in order to maintain the necessary public expenditure, the government would shift tax burden towards the more immobile labor, which may arouse the inequity issues on redistribution. chapter 3 : " the strategy of international tax competition and optimal capital taxation.

    但過度的稅收競爭反而會減弱稅收激勵政策的有效性，降低一國福利水平；其二，在非合作均衡狀態下，國際稅收競爭使所有國家的資本課稅都維持在缺乏效率的低稅率狀態，從而不能獲取足夠的財政收入，導致公共產品提供不足；其三，旨在吸引資本流入的稅收競爭，普遍降低了對資本所得的課稅，但政府為了獲取足夠的財政收入以維持正常的支出，會將本來由資本承擔的一部分稅負轉移到流動性較弱的勞動力身上。
  8. If the deceased taxpayer had any income chargeable to tax, the executor must write to inform the department within one month after cessation of the deceased taxpayer s income sources. he should supply the personal particulars of the deceased taxpayer, including the date of death, particulars of the relevant income sources of the deceased and a copy of the death certificate, if available

    已故納稅人生前有應課稅收入，遺囑執行人須在該納稅人去世日期后一個月內以書面通知本局，並提供死者個人資料、去世日期、死亡證副本、生前收入類別及如何與遺囑執行人的日間聯絡電話及地址。
  9. Specification of arrangements government of the kingdom of belgium avoidance of double taxation on income and capital and prevention of fiscal evasion order

    安排指明比利時王國政府避免就收入及資本雙重課稅和防止逃稅令
  10. Specification of arrangements government of the kingdom of belgium avoidance of double taxation on income and capital and prevention of fiscal evasion order - l. n

    安排指明比利時王國政府避免就收入及資本雙重課稅和防止逃稅令2004年第16號法律公告
  11. A government spokesman said today november 26, " in november last year, the hksar government and the netherlands government signed an agreement for the avoidance of double taxation on income, profits, gains or capital of an enterprise operating ships in international traffic

    政府發言人今日十一月廿六日說：香港和荷蘭政府于去年十一月簽署對經營船舶國際運輸的企業的入息利潤收益或資本避免雙重課稅的協定。
  12. There is no value - added or sales tax or capital gains tax. only income sourced in hong kong is taxable

    香港並不徵收增值稅銷售稅和資本增值稅，只有源於香港的收入才須課稅。
  13. This means all types of income and should include sale of capital assets and any other non - taxable income, whether or not derived from the principal business activity

    指所有總類的入息，包括從出售資本資產所得收入和不論是否得自主要業務活動的其他無須課稅入息。
  14. " gross income " comprises all income. it includes ordinary business income, proceeds from the sale of capital assets and any other non - taxable receipts whether or not derived from the principal activities of your business

    總入息是指所有種類的入息，包括一般業務的入息、從出售資本資產所得的款項和不論是否得自主要業務活動的其他無須課稅的入息。
  15. " gross income " comprises all income. it includes ordinary business income, proceeds from the sale of capital assets and any other non - taxable receipts whether or not derived from the principal activities of your business. " turnover " is the income from your ordinary business

    總入息是指所有種類的入息，包括一般業務的入息從出售資本資產所得的款項和不論是否得自主要業務活動的其他無須課稅的入息。
  16. Any gain realized on the sale of the business by x ltd. to s ltd. is capital in nature and non - taxable under section 14 of the iro

    根據《稅務條例》第14條， x有限公司出售業務給s有限公司所收取的任何得益，都是資本性質，無須課稅。
  17. The tax on earnings from securities includes tax on earnings from securities exchange and tax on earnings from securities investment

    證券所得課稅包括對證券交易所得（資本利得）與證券投資所得課稅兩類。
  18. 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。
  19. The dissertation aims at : ( i ) presenting and appraising the practices and theories of foreign international tax competition ; ( ii ) analyzing the effects of international tax competition ; ( iii ) analyzing international tax competition in the frame of the optimal taxation theory ; ( iv ) exploring the possibility and feasible ways of international tax harmonization ; ( v ) puting forward suggestions on china ' s strategy of international tax competition

    本論文試圖運用西方國際稅收競爭的理論，來考察國際稅收競爭的經濟效應、國際稅收競爭下的資本最優課稅以及國際稅收協調的現實性與可能方式；並進而提出我國面對國際稅收競爭的對策。
  20. In the first part, i analysed the fundamental aspects of capital gains and capital gains taxation. firstly, i set forth the main sources of capital gains and some key points of capital gains. then mentioned the theory about capital gains taxation and some controversies about it. finally i introduced the taxation treatments to capital gams in many countries

    第一部分主要闡述了資本利得和資本利得稅相關的一些基本問題，分析了資本利得的各種來源形式和對資本利得認識上該解決的關鍵點，接著分析了資本利得稅的課稅理論和有關的一些爭議，並且提到了世界各國資本利得的稅務處理。
分享友人
分享到 Line

分享到臉書