business receipt tax 中文意思是什麼

business receipt tax 解釋
營業收入稅
  • business : n 1 事務，業務；事，事業，行業，工作。2 實業；商業，營業，買賣，交易；營業額，交易量；商情。3 商...
  • receipt : n. 1. 接受，接收；收條，收據；〈常 pl. 〉收入，收益，進款。2. 〈舊用〉配方，製法。3. 〈古語〉收稅所。vt. ,vi. （給…）出收據；（給…）開收條；簽收。
  • 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. Article 57 where the valuation or the receipt or payment of usage fees in respect of such business dealings as the transfer of property or the granting of rights to the use of property between an enterprise and an associated enterprise is not based on business dealings between independent enterprises, adjustments may be made thereto by the local tax authorities with reference to amounts that would be agreed to by unassociated and unrelated parties

    第五十七條企業與關聯企業之間轉讓財產、提供財產使用權等業務往來，不按獨立企業之間業務往來作價或者收取、支付使用費的，當地稅務機關可以參照沒有關聯關系所能同意的數額進行調整。
  2. If such payment or receipt of costs or fees is not made in the same way as that for business transactions among independent enterprises for the purpose of reducing its taxable income amount, the tax authority has the power to make necessary adjustment

    不按照獨立企業之間的業務往來收取或者支付價款、費用，而減少其應納稅的所得額的，稅務機關有權進行合理調整。
分享友人
分享到 Line

分享到臉書