預扣公司稅 的英文怎麼說
中文拼音 [yùkòugōngsīshuì]
預扣公司稅
英文
act advance corporation tax-
If the holding company is situated in an offshore area where there are no income or corporation taxes and no requirement that dividends must be paid, then the profits which are accumulated in the tax free climate can be used to fund the requirement of subsidiaries or reinvested as business convenience suggests
集團公司的利息支付有可能需支付預扣稅（預扣稅往往不同於通常徵收的公司稅） 。因為稅收的緣故，所付的利息必須是一筆可以扣除的費用，由此公司集團可以更好地節省稅款。A withholding tax is withheld from a foreign corporation and levied on interest paid on loans.
預扣賦稅是從國外公司的收入中扣除的、對支付貸款的利息所課征的一種稅收。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。" foreign enterprises " mean foreign companies, enterprises and other economic organizations which have establishments or places in china and engage in production or business operations, and which, though without establishments or places in china, have income from sources within china. the income tax on foreign enterprise is different from the income tax on enterprises with foreign investment. any foreign enterprise which has no establishment or place in china but derives profit, interest, rental, royalty and other income from sources in china, or though it has an establishment or a place in china, the said income is not effectively connected with such establishment or place, shall pay an income tax of ten percent on such income
外國企業所得稅包括兩種情況:一類是指在中國境內設立機構、場所，從事生產、經營的外國公司、企業和其他經濟組織，就其取得的來源於中國境內的經營所得和與機構場所有實際聯系的其他所得按收入減除成本、費用及損失后的余額，即應納稅所得額徵收33 %的企業所得稅;另一類是指在中國境內沒有設立機構、場所的外國公司、企業和其他經濟組織，就其來源於中國境內的利潤、利息、租金、特許權使用費和其他所得，或雖設有機構、場所，但上述所得與其機構、場所沒有實際聯系的，就全部所得不扣減費用徵收10 %的預提所得稅。分享友人