business income taxes 中文意思是什麼
business income taxes
解釋
企業所得稅-
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。 -
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。 -
Saying specifically, about taxation kinds, the thesis discusses the planning ways of value added ta business tax and income tax ; with regard to tax planning of the operating process, the article makes research into the tax planning of enterprises of electric power construction enterprises of power supply enterprises of power sale and enterprises of power transmission in the course of generating electricity to consuming electricity. finally, the thesis discusses that enterprises of electric power make use of preferential policies to plan paying taxes concerning investment areas investment industry and financial results
具體地來說，從稅種上，主要論述了增值稅、營業稅和所得稅的納稅籌劃；關于營運過程中的納稅籌劃，本文主要對「電」的產生到消費過程中涉及的電建企業、發電企業、售電企業和輸配電企業的納稅籌劃進行了研究；本文最後從投資地區、投資行業和財務成果三個方面論述了電力企業利用優惠政策進行納稅籌劃。 -
The following enterprises ' income taxes can be deducted or exempted for one year from their open dates after the approval of taxation departments newly established enterprises or business units keeping separate accounts that are engaged in public undertakings, commerce, materials, foreign trade, tourism, warehousing, resident service, catering, educational and cultural undertakings and health undertaking,
物流企業技術改造中購置國產設備可申請抵免所得稅；符合條件的可由總部統一交納所得稅；業務分包的可實行稅基照顧；佔地較大的現代物流企業經批準可減征城鎮土地使用稅。 -
Administration and management of all kinds of local taxes on foreign enterprises as below : the business tax, the individual income tax, the urban estate tax, the vehicle & vessel tax, the stamp tax, the agri - speciality tax, the culture construction fee, the urban land occupied fee for foreign enterprise and the fine and late fee about local tax
（三）組織實施本轄區下列各稅（費）種的徵收和管理：營業稅、個人所得稅、城市房地產稅、車輛使用牌照稅、印花稅、農業特產稅、文化事業建設費以及地方稅的滯補罰收入和外商投資企業土地使用費。 -
Answer : basis " the give an official that total bureau of national tax wu pays one - time compensation gold of the worker to deduct a problem before duty of enterprise income tax about the enterprise " ( country tax case 2001 918 ) regulation, the business is fixed number of year of regular to already was being amounted to job, certain the age or the worker interior that near emeritus age are retreated raise disbursement one - time life subsidy, and the company pays to remove the one - time compensation expenses of labor contract worker ( include to buy outright defray of length of service ) etc, belong to " method is deducted before duty of enterprise income tax " ( duty delivers the state 2000 of 84 ) of the 2nd regulation " with obtain should what pay taxes income concerns is all and necessary with regular pay ", in principle can be deducted before duty of enterprise income tax
答：根據《國家稅務總局關于企業支付給職工的一次性補償金在企業所得稅稅前扣除問題的批復》 （國稅函2001 918號）規定，企業對已達一定工作年限、一定年齡或接近退休年齡的職工內部退養支付的一次性生活補貼，以及企業支付給解除勞動合同職工的一次性補償支出（包括買斷工齡支出）等，屬于《企業所得稅稅前扣除辦法》 （國稅發2000 84號）第二條規定的「與取得應納稅收入有關的所有必要和正常的支出」 ，原則上可以在企業所得稅稅前扣除。 -
Duty is in charge of the country expropriation categories of taxes has : value added tax, consumption tax, car purchases duty, enterprise income tax ( the business that registers after january 1, 2002 ), company of investment of financial enterprise income tax, foreign trader and foreign enterprise income tax
國稅負責徵收的稅種有：增值稅、消費稅、車輛購置稅、企業所得稅（ 2002年1月1日以後注冊的企業） 、金融企業所得稅、外商投資企業和外國企業所得稅等。 -
One sells electric equipment business, it is average taxpayer, sale hind needs to install, income of large installation project is advocate battalion income or other income, the other side opens project bill, calculate do not calculate taxes
一個銷售電器企業，是一般納稅人，銷售後需要安裝，大型安裝工程收入是主營收入還是其他收入，對方開工程發票，算不算稅金？ -
The categories of taxes that real estate involves has : duty of business tax, city building, education expends education of fund of add, price adjustment, place to expend royalities of duty of add, house property, land, stamp duty, enterprise income tax, individual income tax
房地產業涉及的稅種有：營業稅、城建稅、教育費附加、價格調節基金、地方教育費附加、房產稅、土地使用稅、印花稅、企業所得稅、個人所得稅。 -
President bush wants taxes in centers incentives for business to make investment this year as well as direct and rapid * income tax relief for individuals
布希總統希望稅收鼓勵和減免個人所得稅能夠帶動商業投資。 -
What profit points to is profit after tax, what duty points to is duty of duty of value added tax, consumption tax, resource, business tax, stamp duty, city building waiting profit tax amount a moment is to point to sale tax of industrial company product gold, education expends duty of add, resource and profit total 4 the sum, but each taxes that does not include enterprise plan life to produce cost, it is reflective industry business the main index of total net income inside certain period
利潤指的是稅后利潤，稅指的是增值稅、消費稅、資源稅、營業稅、印花稅、城建稅等等利稅總額是指工業企業產品銷售稅金、教育費附加、資源稅和利潤總額四項之和，但不包括企業計人生產成本的各項稅金，它是反映工業企業一定時期內全部純收入的重要指標。 -
Sales profit of products ： refers to the profit gained by the enterprises by deducting cost, charges and taxes from the business income of the enterprises obtained in selling products and providing industrial services
產品銷售利潤：指企業銷售產品和提供工業性勞務等主要經營業務收入扣除其成本、費用、稅金后的利潤。 -
Abb reported a strong increase in orders, revenues, earnings before interest and taxes ( ebit ) and net income for the second quarter of 2007 as the result of continuing robust demand in all regions and businesses and further improvements in business execution
得益於全球及各業務領域內持續強勁的市場需求，以及運營情況的進一步改善， abb集團第二季度的訂單、銷售收入、息稅前利潤以及凈收入都取得了強勁增長。 -
Other publications in the ` roadmap ` series address employer pension accounting, business combinations and goodwill, uncertainty in income taxes, and share - based payment. they may be found here
其他在「路標」系列的出版物講解了雇員退休金會計，商業合併與商譽，收入所得稅的不確定性和按股支付。他們可以在此找到。 -
Refers to the profit gained by the enterprises by deducting cost, charges and taxes from the business income of the enterprises obtained in selling products and providing industrial services
指企業銷售產品和提供工業性勞務等主要經營業務收入扣除其成本、費用、稅金后的利潤。 -
The categories of taxes that land tax is in charge of collecting has : business tax, income tax ( the business that registers before 2002 ), duty of boat of duty of city building duty, stamp duty, resource, agree duty, house property duty, car, individual income tax is waited a moment
地稅負責徵收的稅種有：營業稅、所得稅（ 2002年以前注冊的企業） 、城建稅、印花稅、資源稅、契稅、房產稅、車船稅、個人所得稅等等。 -
Article 55 in case an enterprise terminates its business operation in the middle of a year, it shall apply to the tax organ for calculating and paying the enterprise income taxes of the current period within 60 days after the actual date for terminating its business operations
第五十五條企業在年度中間終止經營活動的，應當自實際經營終止之日起六十日內，向稅務機關辦理當期企業所得稅匯算清繳。 -
Article 17 an enterprise may not offset the losses of its overseas business organs against the profits of its domestic business organs in the consolidated calculation of its enterprise income taxes
第十七條企業在匯總計算繳納企業所得稅時，其境外營業機構的虧損不得抵減境內營業機構的盈利。
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