actual taxpayer 中文意思是什麼
actual taxpayer
解釋
實際付稅人-
This article centers on the pursuit of maximization of after tax income. grounded on such as effective tax planning theories and so on, combined with the actual situation of our country, from taxpayer ' s standpoint, it makes researches on tax planning of fixed assets from two aspects both the theory and the practice
本文圍繞追求稅后收益最大化這條主線，以有效納稅籌劃理論等為依據，結合我國的實際情況，站在納稅人的立場，對企業固定資產納稅籌劃從理論和實務兩個角度展開了研究。 -
The actual assessable period of the taxpayer s hall be determined by the competent tax authoritie s according to the magnitude of the tax payable of the taxpayer ; tax that cannot be assessed in regul ar periods may be assessed on a transaction - by - tra nsaction basis
納稅人的具體納稅期限，由主管稅務機關根據納稅人應納稅額的大小分別核定；不能按照固定期限納稅的，可以按次納稅。 -
In regard to the income tax charged in accordance with the provisions of the preceding paragraph, the actual beneficial owner shall be the taxpayer and the payer shall be the withholding agent
依照前款規定繳納的所得稅，以實際受益人為納稅義務人，以支付人為扣繳義務人。
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