calculated tax amount 中文意思是什麼

calculated tax amount 解釋
算定稅額
  • calculated : adj. 1. 有計劃的，有意的，故意的。2. （預備）供…之用的，合於…之用的。3. 算清了的；被預測出的。
  • 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...
  • amount : vi. 1. 總計，共計，合計 （to）。2. 相當于，等於。3. 成為 （to）。n. 1. 總和，總額。2. 數值，量，金額。3. 結果，效果；要旨。
  1. Article 6 the " tax base of an liability " shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period

    第六條負債的計稅基礎，是指負債的賬面價值減去未來期間計算應納稅所得額時按照稅法規定可予抵扣的金額。
  2. Normal vat payers doing old and waste materials business have the right to require deduction of input tax calculated on the money amount for purchase indicated in the purchase document

    40從事廢舊物資經營的增值稅一般納稅人收購廢舊物資，有按收購憑證上註明的收購金額計算進項稅額予以扣除的權利。
  3. Article 12 the income tax already paid abroad by an enterprise with foreign investment for its income originating outside china may, in filing its consolidated income tax return, be deducted from its total tax amount payable, however, the amount deducted may not exceed the tax amount payable calculated in accordance with the provisions of this law for its income abroad

    第十二條外商投資企業來源於中國境外的所得已在境外繳納的所得稅稅款，準予在匯總納稅時，從其應納稅額中扣除，但扣除額不得超過其境外所得依照本法規定計算的應納稅額。
  4. Nevertheless, the amount so deducted may not exceed the tax amount payable for the taxpayer ' s incomes from abroad as calculated according to the provisions of this law

    但扣除額不得超過該納稅義務人境外所得依照本法規定計算的應納稅額。
  5. Whereas the amount of regular income tax is less than the amount of basic tax, the amount of income tax payable shall also include the balance of the amount of basic tax and regular income tax, in addition to the amount as calculated in accordance with the income tax act and other relevant laws

    一般所得稅額低於基本稅額者，其應繳納之所得稅，除按所得稅法及其他相關法律計算認定外，應另就基本稅額與一般所得稅額之差額認定之。
  6. Article 15 in the case of a taxpayer who has calculated and filed his or her basic income in accordance with the provisions of this act, any omission or evasion of the basic tax due to the omission or under - reporting shall be subject to a fine of no more than twice the amount of the tax evaded

    第十五條（逃漏稅之罰鍰）營利事業或個人已依本條例規定計算及申報基本所得額，有漏報或短報致短漏稅額之情事者，處以所漏稅額二倍以下之罰鍰。
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