assessment tax 中文意思是什麼

assessment tax 解釋
估定稅捐
  • assessment : n. 1. （價格的）評定，（稅額的）估定，（損害額的）查定。2. 稅額，攤派額。3. 【商業】應繳股款。4. （功過的）評價。
  • 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...
  1. For the years of assessment 199495 to 199697, 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

    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字母的現沽單的銷售收入，涉及的數額約為625萬元。
  2. For the years of assessment 1994 95 to 1996 97, 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

    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字母的現沽單的銷售收入，涉及的數額約為625萬元。
  3. Wong had understated the rental income from the duplex house by 1, 234, 000 in total for the five years of assessment, while chung had understated the rental income from the industrial flat by 427, 200 for the four years of assessment. the resultant total tax undercharged was 146, 240 for wong and 46, 052 for chung

    首被告在上述五個課稅年度內少報其復式洋房單位的租金入息達1 ， 234 ， 000元，次被告則在上述四個課稅年度內少報其工業大廈單位的租金入息達427 ， 200元。
  4. Chung mi - ching pleaded guilty to four counts of charges of wilfully with intent to evade tax by making a false statement or entry in tax returns for the years of assessment 1998 99 to 2001 02. the court heard that the defendants let their respectively owned duplex house at discovery bay and an industrial flat at kowloon bay

    而次被告鍾美靜乃首被告的妻子，干犯同樣罪行，承認四項蓄意意圖逃稅罪行，即在1998 99至2001 02四個課稅年度的報稅表內作出虛假的陳述或記項。
  5. Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt

    第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。
  6. Anwar edward and wonsono alida failure to notify the commissioner of the chargeability to property tax for the years of assessment 1997 98 to 2000 01 as required under section 51 of the inland revenue ordinance, contrary to section 80 of the ordinance

    未有遵照稅務條例第51條第2款的規定，就1997 98至2000 01課稅年度須課物業稅，以書面通知稅務局局長，觸犯稅務條例第80條第2 e款。
  7. The defendants received rental income from letting of broadview villa for the years of assessment 199798 and 199899 and from moorsom road for the years of assessment 19992000 and 20002001. the rental income assessable to property tax amounted to hk $ 2, 973, 868

    被告夫婦於1997 98至1998 99課稅年度出租樂景園物業，又在1999 2000至2000 2001課稅年度出租睦誠道物業，收取租金入息。
  8. 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。
  9. 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。
  10. " the agreement will apply in hk for any year of assessment from april 1, 2002 ; and in the uk in respect of corporation tax for any financial year from the same date and in respect of income tax and capital gains tax for any year of assessment from april 6, 2002.

    協定在本港將適用於二二年四月一日起的課稅年度。在英國，就公司稅而言，協定亦將適用於該日起的財政年度;就所得稅和資本收益稅而言，則將適用於二二年四月六日起的課稅年度。
  11. A notice of salaries tax assessment will be issued to mr a showing his net chargeable income and the home loan interest deduction allowed for the year in question

    甲先生將獲發給薪俸稅評稅通知書載明他在有關年度的應課稅入息實額和獲扣除的居所貸款利息款額。
  12. The maximum amount of home loan interest deduction allowed under salaries tax has been increased from 100, 000 to 150, 000 for the current and the next years of assessment following the passage of the inland revenue amendment bill in the legislative council today november 21

    立法會今日十一月二十一日通過年稅務修訂條例草案，令薪俸稅下的居所貸款利息扣除額上限，由十萬元提高至十五萬元新扣除額適用於今明兩個課稅年度。
  13. The defendant, ms wong kwai ying, claimed dependent parent allowance and disabled dependant allowance in the tax return - individuals filed for the year of assessment 1999 2000

    被告黃桂英在1999 2000課稅年度的個別人士報稅表內，申索供養父母免稅額及傷殘受養人免稅額。
  14. The defendant, ms wong kwai ying, claimed dependent parent allowance and disabled dependant allowance in the tax return - individuals filed for the year of assessment 19992000

    被告黃桂英在19992000課稅年度的個別人士報稅表內，申索供養父母免稅額及傷殘受養人免稅額。
  15. A taxpayer was recently fined for filing incorrect tax return for the year of assessment 19992000 in making incorrect statements in connection with the claim of dependent parent allowance and disabled dependant allowance

    一名納稅人日前便因在填報19992000課稅年度的個別人士報稅表時，不正確地申索供養父母免稅額及傷殘受養人免稅額，被法庭罰款。
  16. A taxpayer was recently fined for filing incorrect tax return for the year of assessment 1999 2000 in making incorrect statements in connection with the claim of dependent parent allowance and disabled dependant allowance

    一名納稅人日前便因在填報1999 2000課稅年度的個別人士報稅表時，不正確地申索供養父母免稅額及傷殘受養人免稅額，被法庭罰款。
  17. This is because under personal assessment, tax is calculated at progressive tax rates on the aggregated income from all sources

    因為按個人入息課稅方式計稅須將全部收入合併並以累進稅率計算稅款。
  18. Under personal assessment, tax is calculated at progressive tax rates on the aggregated income of the individual or of the couple, if married from all sources. from this total income, business losses, approved charitable donations, interest payments on money borrowed for purpose of producing property income, personal allowances and concessionary deductions may be allowed. tax is then charged on the balance at progressive tax rates similar to those used for salaries tax

    以個人入息課稅方法計稅，必須將個人如已婚，則將夫婦兩人的所有收入合併，再減去業務上的虧損認可慈善捐款為賺取物業收入而借款所須支付的利息個人免稅額以及各項特惠免稅額后，按薪俸稅的累進稅率計算應繳稅款。
  19. For tax under personal assessment, tax is calculated at progressive rates by reference to the aggregate income from all sources which include employment, property and business

    個人入息課稅是將所有應課稅收入合併計算，包括來自工作的收入、租金收入與及從經營業務而賺取的利潤。
  20. For tax under personal assessment, tax is calculated at progressive rates by reference to the aggregated income from all sources which may include employment, property and business

    計算個人入息稅是必須將所有應課稅收入合併，其中可包括有來自工作的收入、租金收入與及從經營業務而賺取的利潤。
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