applicable tax rate 中文意思是什麼

applicable tax rate 解釋
適用稅率
  • applicable : adj. 1. (規則)可適用的,能應用的。2. 合適的,適當的 (to)。adv. -bly 適當。n. -ness 適切,剴切。
  • tax : n 1 稅,租稅,租款 (on; upon)。2 〈美國〉會費。3 負擔。4 (pl es) 〈英口〉收稅官。vt 1 對…抽稅...
  • rate : n 1 比率,率;速度,進度;程度;(鐘的快慢)差率。2 價格;行市,行情;估價,評價;費,費用,運費...
  1. Every months of bill opens your unit every months of sale that amount had exceeded check and ratify, should open amount according to bill according to imposition of pay of business accounting of applicable tax rate, namely : 7month 56000 * applicable tax rate, 45000 * is applicable august tax rate, 35000 * is applicable september tax rate ; because your unit is successive 3 months are effective at the same time 30 % of the sale that sale exceeded check and ratify, the ; of lunar norm check and ratify that should adjust you is additional according to " of total bureau of national tax wu about individual and industrial and commercial a regulation of administrative measure ", your unit should establish double entry account, execute auditorial collect

    你單位每月發票開具金額已經超過了核定的每月銷售額,應該按照發票開具金額按照適用稅率核算繳納稅款,即: 7月份56000 *適用稅率, 8月份45000 *適用稅率, 9月份35000 *適用稅率;同時因為你單位連續三個月實際銷售額超過了核定的銷售額的30 % ,應該調整你的月定額核定;另外根據國家稅務總局"關于個體工商戶治理辦法"規定,你單位應該建立復式帳,實行查帳徵收
  2. If an export enterprise concludes before 1 july 2007 a ship export contract to which the revocation of export taxes rebate is related, and it files such export contract ( including both original copy and duplicate copy ) before 20 july 2007 with the tax authority in charge of export taxes rebate for record, the originally applicable export taxes rebate rate shall remain applicable until completion of the performance of such export contract

    出口企業在2007年7月1日之前已經簽訂的涉及取消出口退稅的船舶出口合同,在2007年7月20日之前持出口合同(正本和副本)到主管出口退稅的稅務機關登記備案的,準予仍按原出口退稅率執行完畢。
  3. Article 25 the tax return or report on tax withheld or collected and handed over on behalf of others which is lodged by a taxpayer or tax withholding agent accordingly shall include the following main content : tax category, taxable items, taxable projects or projects on which tax shouldbe withheld and paid over or collected and paid over applicable tax rate or tax amount per unit, basis for tax calculations, deductible items and standards, amount of tax payable or the amount of tax due to be withheld or collected and paid over and the applicable tax period

    第二十五條納稅人、扣繳義務人的納稅申報或者代扣代繳、代收代繳稅款報告表的主要內容包括:稅種、稅目,應納稅項目或者應代扣代繳、代收代繳稅款項目,適用稅率或者單位稅額,計稅依據,扣除項目及標準,應納稅額或者應代扣代繳、代收代繳稅額,稅款所屬期限等。
  4. Individual income tax is applicable scale tax rate 20 %, plan tax basis subtracts to make over the income specified amount of belongings the remaining sum after property primary value and reasonable charge

    個人所得稅適用比例稅率20 % ,計稅依據為轉讓財產的收入額減去財產原值和合理費用后的余額。
  5. Circular on the question concerning the applicable tax rate anddeduction

    關于外商投資企業來源於中國境外所得適用稅率和計算稅額扣除問題的通知
  6. Article 22 the payable tax amount shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as prescribed in the present law

    第二十二條企業的應納稅所得額乘以適用稅率,減除依照本法關于稅收優惠的規定減免和抵免的稅額后的余額,為應納稅額。
  7. Article 17 on the balance sheet day, the deferred income tax assets and deferred income tax liabilities shall be measured at the tax rate applicable to the period during which the assets are expected to be recovered or the liabilities are expected to be settled

    第十七條資產負債表日,對于遞延所得稅資產和遞延所得稅負債,應當根據稅法規定,按照預期收回該資產或清償該負債期間的適用稅率計量。
  8. Article 25 taxpayers exporting goods with the applicable 0 % tax rate shall, upon completion of export procedures with the customs office, apply for the tax refund on those export goods to the tax authorities on a monthly basis based on such relevant documents as the export declaration document

    第二十五條納稅人出口適用稅率為零的貨物,向海關辦理出口手續后,憑出口報關單等有關憑證,可以按月向稅務機關申報辦理該項出口貨物的退稅。
  9. Profits arising from a debt instrument having a maturity period of less than 7 years but not less than 3 years are only chargeable to profits tax at one - half of the applicable rate ; those arising from a debt instrument having a maturity period of not less than 7 years are exempt from profits tax

    來自到期期間少於7年但不少於3年的債務票據的利潤,只須按適用的稅率的一半徵收利得稅;而來自到期期間不少於7年的債務票據的利潤則獲豁免繳付利得稅。
  10. Home loan interest deduction is a concessionary deduction, which means the loan interest paid, together with any other deductions as applicable, will be deducted from a person s assessable income under salaries tax, or from his total income under personal assessment. the balance will then be subject to progressive tax rate ( after deducting personal allowances ) or standard tax rate. that is to say, a person taxed at standard rate is also eligible to claim the home loan interest deduction

    居所貸款利息是一項特惠扣除,意指所繳付的貸款利息,連同任何其他可享有的扣除,會從有關人士在薪俸稅項下的應評稅入息或在個人入息課稅項下的入息總額(如他選擇以個人入息課稅方式評稅)中扣除。
  11. In case the applicable tax rate changes, the deferred income tax assets and deferred income tax liabilities which have been recognized shall be re - measured, excluding the deferred income tax assets and deferred income tax liabilities arising from any transaction or event directly recognized as the owners ' rights and interests, and the amount affected by them shall be recorded into the income tax expenses of the current period during which the change occurs

    適用稅率發生變化的,應對已確認的遞延所得稅資產和遞延所得稅負債進行重新計量,除直接在所有者權益中確認的交易或者事項產生的遞延所得稅資產和遞延所得稅負債以外,應當將其影響數計入變化當期的所得稅費用。
  12. Where the service guarantee operates, and the conditions for the service guarantee as set forth in the rate and service guide are fulfilled, if ups fails to attempt delivery within the applicable time period, ups will on request, at its option, either refund or credit the shipper ( or any other person who paid for the carriage ) with the shipping charges ( or, in the case that only some of the packages in a multiple package shipment fail to meet the applicable time limit, the proportionate part of the shipping charges relating to those packages ), net of any surcharges, value added tax, duties or any taxes and levies

    一旦某項運送適用ups快遞服務保證,且" ups費率和服務指南"中載明的快遞服務保證適用條件得到滿足時,如果ups未能在所適用的時間內遞送貨品, ups將在收到索賠請求時,選擇將運費(或者在貨品中部分包裹未能在適用的時間內遞送時,針對這些包裹相應部分的運費) ,在扣除任何附加費、增值稅、關稅或其他稅費后,退還或者存入托運人(或者其他支付運送費用的人)的賬戶。
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