超額所得稅 的英文怎麼說
中文拼音 [chāoésuǒdeshuì]
超額所得稅
英文
excess income tax-
Income from wages and salaries shall be taxed by progressive rates ranging from 5 % to 45 % after a monthly deduction of 4, 800 yuan ( effective from jan. 1, 2006 )
工資薪金所得以每月所得減除4800元的費用（從2006年1月1日起執行）按5 %至45 %的超額累進稅率計算。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。Income from wages and salaries in excess of specified amounts shall be taxed at progressive rates ranging from 5 percent to 45 percent ( see the appended tax rate schedule )
一、工資、薪金所得，適用超額累進稅率，稅率為百分之五至百分之四十五（稅率表附后） 。Based on the building of a model of progressive tax rate counting progress, the following paper, after a quantitative analysis on the phenomena of the tempestuousness of full progressive tax rate and the easement of extra progressive tax rate, and an analysis on the quick calculating deduction when extra progressive tax rate is involved in tax counting, makes abstract theories perspicuous, and promotes a deeper and more thorough understanding of progressive tax rate among the students
文章在對累進稅率計稅過程建立模型的基礎上，對全額累進稅率累進劇烈和超額累進稅率累進緩和現象，以及用超額累進稅率計稅時所涉及的速算扣除數進行了定量分析，從而使得抽象的理論在推理中得到了明晰，有助於對累進稅率更加深入和全面的理解。Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law
第十八條外商投資企業進行清算時，其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額，超過實繳資本的部分為清算所得，應當依照本法規定繳納所得稅。This will be done by an “ informality tax ” of 2 % on cash deposits exceeding a cumulative monthly 20, 000 pesos ( $ 1, 850 ), which formal workers will be able to deduct from their taxes, and by increasing penalties for tax evaders
對于那些銀行存款月累計現金存入超過2萬比索（相當於1850美元）的居民要徵收2的「非正式稅」 ，這些稅額在繳納正式所得稅時可以抵銷；而對于那些逃稅者採取的懲罰力度也會相應加大。My individual thinks, industry group is connected borrow all to borrow fund, refinance gives subordinate the company, if interest expense and bank are consistent, subordinate unit can take interest expense sum charge, raise in front row of pay enterprise income tax, otherwise, exceed a part to should undertake pay taxes is adjusted
我個人認為，企業集團通借統貸資金，再借給下屬企業，假如利息費用與銀行一致，下屬單位可以將利息費用全額進費用，在繳納企業所得稅前列支，否則，超過部分應進行納稅調整。The worker welfare funds that carries to filling, ought to the regulation according to tax law, with normal plan the worker welfare funds that carry together, computational allow deducts cost specified amount to spend, undertake to spending charge above quota pay taxes is adjusted, pay enterprise income tax
對于補提的職工福利費，應當根據稅法的規定，與正常計提的職工福利費一起，計算準予扣除費用額度，並對于超額度費用進行納稅調整，交納企業所得稅。Article 11. for the purposes of item ( 4 ) of article 3 of the tax law, the phrase " a specific payment of income from remuneration for personal service is excessively high " shall mean a payment received as remuneration for personal service with an amount of taxable income exceeding rmb 20, 000
第十一條稅法第三條第四項所說的勞務報酬所得一次收入畸高，是指個人一次取得勞務報酬，其應納稅所得額超過20000元。Article 25 enterprises engaged in such businesses as credit and leasing operations may, on the basis of actual requirements and following approval by the local tax authorities of a report thereon, provide year - by - year bad debt provisions, the amount of which shall not exceed 3 % of the amount of the year - end loan balances ( not including inter - bank loans ) or the amount of accounts receivable, bills receivable and other such receivables, to be deducted from taxable income of that year
第二十五條從事信貸、租賃等業務的企業，可以根據實際需要，報經當地稅務機關批準，逐年按年末放款余額（不包括銀行間拆借） ，或者年末應收賬款、應收票據等應收款項的余額，計提不超過百分之三的壞賬準備，從該年度應納稅所得額中扣除。Income from employment exceeds the aggregate of personal allowances and home loan interest
從受僱工作所得的入息超過個人免稅額和居所貸款利息的總和Article 12 the income tax already paid abroad by an enterprise with foreign investment for its income originating outside china may, in filing its consolidated income tax return, be deducted from its total tax amount payable, however, the amount deducted may not exceed the tax amount payable calculated in accordance with the provisions of this law for its income abroad
第十二條外商投資企業來源於中國境外的所得已在境外繳納的所得稅稅款，準予在匯總納稅時，從其應納稅額中扣除，但扣除額不得超過其境外所得依照本法規定計算的應納稅額。Interest payable on money borrowed for the acquisition of the property let, the amount deductible for each property would not exceed the assessed income from that property,
為購買物業而借款所須支付的利息可扣除額不得超過同一物業的應課物業稅收入，Interest payable on money borrowed for the acquisition of the property let, ( the amount deductible for each property would not exceed the assessed income from that property ),
為購買物業而借款所須支付的利息（可扣除額不得超過同一物業的應課物業稅收入） ，Nevertheless, the amount so deducted may not exceed the tax amount payable for the taxpayer ' s incomes from abroad as calculated according to the provisions of this law
但扣除額不得超過該納稅義務人境外所得依照本法規定計算的應納稅額。Interest incurred on money borrowed for the purpose of producing property income the amount deductible should not exceed the net assessable value of the individual property let
為賺取租金收入而借款所須支付的利息可扣除額不得超過該出租物業的應評稅凈值Interest incurred on money borrowed for the purpose of producing property income ( the amount deductible should not exceed the net assessable value of the individual property let )
為賺取租金收入而借款所須支付的利息（可扣除額不得超過該出租物業的應評稅凈值） ；For any former employee director who has ceased to earn income chargeable to hong kong salaries tax such as by reason of retirement or departure from hong kong, you are required to file a form i. r. 56b only when the gains realized during the year of assessment have exceeded the basic personal allowance for that year of assessment
退休或離港等因素而沒有其他應課薪俸稅收入的前雇員董事，其所得的收益如超過該課稅年度的個人免稅額時，僱主始須為其填報i . r . 56b表格。分享友人