非稅收人 的英文怎麼說

中文拼音 [fēishuìshōurén]
非稅收人 英文
nontax receipts
  • 非 : Ⅰ名詞1 （錯誤） mistake; wrong; errors 2 （指非洲） short for africa 3 （姓氏） a surname Ⅱ動詞1 ...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  1. Because the location and the agent lose their basic function, ec with the characteristics of non - document greatly challenges the existing tax law institutions, which mainly regulate the dealing of the tangible merchandise and establish the tax jurisdiction on the basis of territoriality

    電子商務由於其無址化、非書面化、非中介化、虛擬化等特點給針對有形商品制定的、並以屬地原則為基礎進行管轄，通過常設機構、居住地等概念把納稅義務同納稅人聯系起來而建立的現行稅收法律制度帶來了巨大的沖擊。
  2. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  3. The tax treatment is unfair among different businesses and different tax - payers. the abnormal taxation certainly results in the abnormal development of the bank and securities industry. the difference between the taxation of china bank and securities industry and the foreign taxation that include the taxing scope, the abstraction and materialization of taxation, the taxation operation, the sanction and transparency of tax law, the seriousness of taxing administration and tax policy choice, not only provide the opportunity for the foreign finance institution which can carry out tax planning, moreover tax equity, but also likely lead to that the foreign finance institution lack confidence to china market and policy, finally affect its investment and result in tax unfairness among tax - payers

    長期以來，我國財政與金融的特殊關系使得財政對銀行業實行「特殊」的稅收政策，銀行業整體稅負高於製造業以及非金融性的服務業，中資金融企業稅負高於外資金融機構，過重的稅負使得銀行資本充足率難以保證，發展失去后勁；二是我國銀行業和證券業稅制結構不合理、稅制不規范、不科學，銀行和證券業內部不同行業、不同納稅人之間稅收待遇不公平，畸形的稅制必將導致銀行與證券業的畸形發展；三是我國銀行業和證券業稅制與外國稅制的差異，包括征稅范圍大小、稅制的抽象化與具體化、稅制的可操作性、稅收法律約束力和透明度、稅收執法的嚴肅性等差異，不僅給外資金融機構進行稅務籌劃甚至偷逃稅提供了可乘之機，而且還可能使得外資金融機構對中國市場、對政府政策缺乏信心，而影響其投資，也導致納稅人之間稅負不公。
  4. Be not worth what 5 years pass on trades to buying housing, the sum of income of carry out room that obtains by its when the sale imposes business tax ; the individual buys common housing more than 5 years ( contain 5 years ) pass on trades, avoid when the sale impose business tax ; the individual is bought be not common housing more than 5 years ( contain 5 years ) pass on trades, by its income of carry out room subtracts the balance after the money paid for something purchased or received for something sold that buys a house imposes business tax when the sale

    對購買住房不足5年轉手交易的，銷售時按其取得的售房收入全額徵收營業稅；個人購買普通住房超過5年（含5年）轉手交易的，銷售時免征營業稅；個人購買非普通住房超過5年（含5年）轉手交易的，銷售時按其售房收入減去購買房屋的價款后的差額徵收營業稅。
  5. For financial leasing, besides the economical evaluation, also make the judgment from economical principle, safe principle, reliable principle and flexible principle. the third chapter demonstrates the advantages of aircraft leasing by analyzing the structure and participants of aircraft leasing in u. s and japan, as well as the different features in different countries. the last part of this chapter shows the revelatory conclusion to the aircraft leasing practice in china

    從美國、日本杠桿租賃的交易結構及參與人獲得的好處透視租賃融資的優勢，同時指出，參與飛機租賃的公司多為實力雄厚的大型金融機構或專業型的飛機租賃公司，這些公司往往有能力通過全球資源的調配能力來支持其業務，其次，稅收等政策對飛機租賃業的興衰起到非常重要的作用。
  6. Now mr. tsang has been able to draw thunderous applause by " taking a bit less " from taxpayers pockets, without squandering their hard - earned money on endless politically motivated causes. it goes to show that financial prudence and popular support need not be opposites. with sound financial management, the government can have both

    現時曾司長在多項稅收方面只是少取分文，也不用大派納稅人的血汗錢去應付無止境的政治訴求，已博得掌聲如雷，可見忠實的理財方針與市民的欣賞，並非是對立的目標，只要理財有道，兩者實可兼收並得。
  7. So if we do not take powerful measures to control income difference. many political and economy outcome will be brought up. in order to control the widened difference, especially the indistisfacory mind of the chinese people about the non - average allot. we must enforce the assist to the poor people that is the main measure ; second, we must adjust the higher income. and the last measure is the strike on the illegal income that is the most important measure

    為了遏制收入差距繼續擴大特別是消除人們心理上對收入分配不公的不滿情緒，我們必須加大扶貧力度，這是縮小貧富差距、保持社會穩定的最主要措施；其次是調節過高收入，即使對于來源正當的收入也要加強個人所得稅的征管，這不僅能夠增加財政收入，更是縮小收入差距的重要手段；最後是要堅決取締和打擊違法、非法收入，這是縮小收入差距的重中之重，更是消除人們不滿情緒的有效手段。
  8. As the project loan was long term and subject to kinds of risks, it was safe for the loaner to note the uncertainties, and we suggested the loaner to take such methods as noting whther the investor can satisfy the foreign govenunent loan condition and extend the project ' s goods source from duty free goods to both duty free and duty paid goods, the investor ' s capacity to nm the harbo, the nearby wr ' s competition for the source of goods, and making sure the cash flow of the harbor will be used to pay the loan, and raising a mortgag on the project

    由於貸款期限長不確定因素多，為了有效控制風險，建議貸款人在做出貸款承諾前，要求投資方明確項目建設方案，提供未來碼頭經營方案或設想，並爭取將本項目的貨源范圍由保稅貨物擴大到非保稅貨物；此外貸款人碼頭項目貸款的調查報告可採取必要措施確保碼頭經營收入專項用於償還貸款，並考慮以碼頭在建工程設定抵押。
  9. In the spirit of this stipulation, the detailed rules for implementation of the tax collection and management law clearly stipulate that those who provide invoices for the tax payer and withholding agent which results in no or less tax payment or cheating export tax reimbursement, tax authorities, besides confiscating the illegal gains, may impose a less than 100 percent fine for paying no or less tax or cheating tax payment

    《征管法實施細則》根據這一規定精神對為納稅人、扣繳義務人提供發票，導致未繳、少繳稅款或者騙取出口退稅款的，明確「稅務機關除沒收非法所得外，並可以處未繳、少繳或者騙取的稅款一倍以下的罰款」 。
  10. Graham and schumer have asked the u. s. congress to impose steep tariffs on chinese imports to the united states unless beijing agrees to raise the value of its currency, the yuan

    格雷厄姆和舒默在參議院提出議案，要求除非北京同意提高人民幣幣值，否則就對從中國進口的產品徵收高關稅。
  11. The politician said that too many rich people has obtained their money without working for it, and he was now going to introduce new taxes that would squeeze them until the pips squeak

    這位政治家說，太多的富人錢財都非勞動所得；他準備設立新稅制狠狠地收他們的稅金。
  12. If the proposal passes into law, any non - eu supplier with sales to eu consumers ( ie non - vat - registered buyers ) exceeding euros 100, 000 will have to register for vat in one eu member state ( any one ) and channel its eu supplies through that member state in a fiscal sense, charging vat at the rate obtaining in its chosen member state, and paying the vat collected to that state

    如果這項建議通過成為法律，任何一個非歐盟供應商向歐盟消費者（即非注冊增值稅納稅人）銷售超過100000歐元就必須在一個歐盟成員國注冊成為增值稅納稅人並就其在歐盟銷售貨物向其注冊的歐盟成員國報告其財務情況，按其注冊國增值稅稅率征稅，由該成員國徵收稅款。
  13. Non - resident taxpayers that earn prc - source income will be taxed at 20 %, subject to the reduction under prc tax treaties in force

    非居民納稅人就來源於境內所得按20 %納稅，如果雙邊稅收協定有減免規定的，按生效的雙邊稅收協定執行。
  14. This use of tax laws is especially useful when an individual is so insulated or highly placed in an organization that normal law enforcement tactics ( undercover agents, informants, surveillance ) relative to the primary violation ( narcotics trafficking, prostitution, bribery, smuggling ) cannot reach the target “ kingpin ” criminal or when the “ kingpin ” criminal has commingled his illegal income with income from legal sources

    當一個違法者在其組織中隱藏較深以至於用於普通犯罪的一般手段（比如密探、線人、監視）根本無法深入到犯罪頭目或當犯罪頭目已經將非法收入和合法收入混合在一起時，對刑事稅法的這種適用方法非常有用。
  15. Part three : analyzing the obstacles of developing the housing mortgage securitization in our country now, including the our country housing mortgage scale is not enough big, insurance and guarantee mechanism is not sound and personal reputation mechanism is not perfect, the marketization of interest rate system is not completed, the development of institution investor is still not mature and the development of intermediate institution is not perfect, the system of law is not sound, the related accounting system and tax revenue system is lack and blank etc. part four : passing the analysis of the second and third part put forward the whole idea and concrete strategies in our country to develop the housing mortgage securitization

    第二部分：首先對全球住房抵押貸款證券化的發展狀況進行了簡要的介紹與分析，然後選擇對我國有借鑒意義的美國、加拿大和香港等典型國家和地區的住房抵押貸款證券化實踐進行了詳細的比較分析，並從中得出：住房抵押貸款證券化是住房抵押貸款一級市場巨大發展的必然結果：政府的支持非常重要；住房抵押貸款證券化的發展需要一定的基礎條件以及需要因地制宜等一些關鍵性的啟示。第三部分：分析了我國當前實施住房抵押貸款證券化所面臨的一些具體障礙，其中包括有我國住房抵押貸款規模不夠大、保險與擔保機制不健全、個人信用體系不完善、利率體系非市場化、機構投資者的發展還不成熟、中介服務機構發展不完善、法律法規制度不健全以及相關會計制度和稅收制度的欠缺和空白等一系列的問題。
  16. Use the personal data collected only for purposes or directly related purposes for which the data were to be used at the time of collection, unless the change of use is permitted by law the inland revenue ordinance and the business registration ordinance contain secrecy provisions to prohibit transfer of personal data under normal circumstances.

    除非獲法例許可更改用途否則所收集的個人資料只可用於在收集該等資料時所述的用途或直接與上述用途有關的目的在正常情況下稅務條例和商業登記條例載有保密規定禁止個人資料的轉移
  17. Use the personal data collected only for purposes or directly related purposes for which the data were to be used at the time of collection, unless the change of use is permitted by law ( the inland revenue ordinance and the business registration ordinance contain secrecy provisions to prohibit transfer of personal data under normal circumstances. )

    除非獲法例許可更改用途，否則所收集的個人資料只可用於在收集該等資料時所述的用途或直接與上述用途有關的目的（在正常情況下，稅務條例和商業登記條例載有保密規定，禁止個人資料的轉移） ；
  18. 1. to revise the provisions relating to royalty income for revenue protection to subject royalty income received by non - residents from local businesses to profits tax, irrespective of whether the goods covered by the royalty are manufactured in hong kong

    1 .修訂有關專利權費收入的條文以保障稅收，規定非居住于香港的人士從本地業務取得的專利權費收入，必須繳交利得稅，無論專利權費所涵蓋的貨品是否在香港製造。
  19. " the proposed amendment seeks to deem royalty income earned by a non - hong kong business entity to be chargeable to profits tax where the payer a business entity in hong kong is allowed a deduction as an expense incurred in deriving assessable profits in hong kong

    我們的修訂建議是，如付款人一個在香港的商業實體獲扣除專利權費用作為因取得在香港的應評稅利潤而招致的開支，則收款的非香港商業實體賺取的專利權費收入將被視為須課利得稅。
  20. The mirrlees optimal income tax schedule can be seen as the solution to a problem of optimal design of incentives under asymmetric information. in the model a redistributive tax has to be levied on income, with the result that it distorts the labor - leisure decisions

    莫利斯的最優所得稅表可以視為非對稱信息下最優誘因設計的解決方案。在此經濟學模型中，對所得課稅造就收入再分配，同時又扭曲個人勞動和閑暇之抉擇。
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